OPINION
SAND, District Judge.
Frank M. Crocker seeks a refund of federal income taxes, penalties and interest paid in 1980 for the tax years 1974 and 1975. Jurisdiction over the Internal Revenue Service ("IRS") is conferred by 28 U.S.C. § 1346(a)(1). The government has moved for dismissal of the complaint for lack of subject matter jurisdiction. Fed.R. Civ.P. 12(b)(1).
FACTS
In 1975 and 1976, Crocker produced and submitted to a grand...
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