MEMORANDUM OPINION
MESSITTE, District Judge.
On December 4, 2003, pursuant to 26 U.S.C. § 7405, the United States of America (the "Government") filed a Complaint to Recover Erroneous Tax Refund from Defendant Janet Anderson McLean individually and as the trustee of the Janet Anderson McLean Trust ("Trust").
McLean as Trustee of the Trust has not filed an Answer to the Complaint. Accordingly, on March 31,...
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