MEMORANDUM OPINION
TILLEY, District Judge.
The United States of America filed this action pursuant to 26 U.S.C. § 7405, seeking to collect an erroneous tax refund issued to the Defendants. This matter is currently before the Court on Plaintiff's Motion for Summary Judgment [Doc. # 5]. For the reasons set forth below, Plaintiff's Motion will be GRANTED.
I.
The facts, in the light most favorable to the Defendants, are as follows: On...
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