Motion to Dismiss for Lack of Subject Matter Jurisdiction; Validity of Tax Assessment; Full Payment Rule; 26 U.S.C. § 6203; 26 C.F.R. § 301.6203-1; RCFC 12(b)(1)
EMILY C. HEWITT, District Judge.
OPINION AND ORDER
Before the court are defendant's Motion of the United States to Dismiss in Part (defendant's Motion or Def.'s Mot.), plaintiff's Response to Motion of the United States to Dismiss in Part (plaintiff's Response or Pl.'s Resp....
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