MEMORANDUM & ORDER
GORTON, District Judge.
This is a tax refund action. The plaintiffs, Kadayam Srinivasan Subash ("Mr. Subash") and Srila Sen Subash ("Mrs. Subash"), proceeding pro se, move the Court to order the defendant, the Internal Revenue Service ("the IRS"), to refund to them the sum of $151,676. The IRS denies the plaintiffs' claims, relying on 26 U.S.C. §§ 421, 422 and 424. Currently pending before the Court is a motion of...
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