MEMORANDUM AND ORDER
NICKERSON, District Judge:
Plaintiff brought this action under the Internal Revenue Code, 26 U.S.C. § 7422, seeking the refund of income taxes, interest and penalties erroneously and illegally assessed. The court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1). Plaintiff now moves for summary judgment.
I.
The parties have stipulated to the facts, as follows.
Plaintiff, Phyllis Altman, is the surviving...
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