DECISION ON MOTION OF THE UNITED STATES TO DISMISS
WILLIAM C. HILLMAN, Bankruptcy Judge.
Patti-Ann Beaucage ("Plaintiff") brought this adversary proceeding seeking to require the United States (Internal Revenue Service) ("IRS") to pay over a tax refund she claimed on her 2004 income tax return and to hold IRS in contempt and liable for damages and attorney fees. IRS moved to dismiss pursuant to Fed. R. Bank. P. 7012 Incorporating Fed.R.Civ.P. 12(b)(6). For...
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