MEMORANDUM OPINION
MARTINI, District Judge.
This is in action brought by the United States (hereinafter the "Government") for the collection of income tax, interest and penalties against Rudolph and Elaine Isley (hereinafter the "Defendants"). The tax periods at issue date from 1974 though 1998, but not including each and every intermediate year. Before this Court is the Government's motion for summary judgment to reduce...
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