OPINION AND ORDER GRANTING DEFENDANT'S MOTION TO DISMISS
DAVID M. LAWSON, District Judge.
The plaintiff, Sandra C. Peppers, filed this action seeking a refund of penalties on employment taxes paid to the government. A prerequisite to suit is a written claim for a refund submitted by the taxpayer to the Internal Revenue Service (IRS), which must list the grounds for the refund and the supporting facts. According to 26 U.S.C. § 6532, the plaintiff...
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