ORDER
GWIN, District Judge.
On June 18, 2001, Defendant United States of America moved for summary judgment and for dismissal of the tax-related claims asserted against it by Plaintiff William King [Doc. 29]. For the reasons set forth below, the Court denies the United States's motion for summary judgment on King's tax refund claim under 26 U.S.C. § 7422, but grants the United States's motion to dismiss King's unlawful tax rate claim under the United...
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