ORDER
ROBERT L. VINING, JR., Senior District Judge.
This is a tax refund case in which the plaintiff seeks a refund' of $27,668.89 in penalties paid to the United States for failure to timely file and pay employment tax returns. Pending before the court is a Motion for Summary Judgment [Doc. No. 17] by the United. States of America ("the Government"). For the foregoing reasons, the Government's motion is GRANTED.
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