ORDER
BOYLE, District Judge.
This matter is before the Court on Defendant's Motion to Dismiss for failure to state a claim upon which relief may be granted, pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. For the reasons discussed below, the Defendant's Motion to Dismiss is GRANTED and this matter is DISMISSED.
BACKGROUND
This action arises from Plaintiff's attempt to claim the Earned Income Credit under...
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