MEMORANDUM AND ORDER
CASPER, J.
I. Introduction
Plaintiff Cornelia V.R. Streeter ("Streeter") has filed this lawsuit against Defendant the United States of America ("United States") pursuant to 28 U.S.C. § 1346 and 26 U.S.C. §§ 6511 and 7422 seeking a refund, with interest, of the sum paid...
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