ORDER GRANTING INTERNAL REVENUE SERVICE'S MOTION FOR SUMMARY JUDGMENT AND DISMISSING CASE WITH PREJUDICE
BRYAN, District Judge.
This matter comes before the court on Internal Revenue Service's Motion for Summary Judgment. Dkt. 12. The court has considered the pleadings filed in support of the motion and the file herein.
A. SUMMARY JUDGMENT STANDARD
Summary judgment is proper only if the pleadings, depositions, answers to interrogatories,...
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