NOT FOR PUBLICATION
MEMORANDUM*
Catholic Answers, a 26 U.S.C. § 501(c)(3) nonprofit organization, and Karl Keating, its president, appeal the district court's Federal Rule of Civil Procedure 12(b)(1) dismissal of their suit seeking a tax refund and declaratory judgment.
Catholic Answers seeks a refund of money the IRS already had tendered to the organization prior to the filing of this suit, and a declaratory judgment...
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