REPORT AND RECOMMENDATION MOTION FOR SUMMARY JUDGMENT (Dkt. 15)
MICHAEL HLUCHANIUK, Magistrate Judge.
I. PROCEDURAL HISTORY
Plaintiff filed a complaint for a tax refund under 26 U.S.C. § 7422 on June 28, 2013. (Dkt. 1). This matter was referred to the undersigned for all pretrial proceedings on November 20, 2013. (Dkt. 9). The United States filed an answer to the complaint on December 16, 2013. (Dkt. 11). A Case Management...
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