NOT PRECEDENTIAL
OPINION
SMITH, Circuit Judge.
Defendants John and Marsha Zarra (collectively, "the Zarras") appeal from an order of the District Court granting summary judgment in favor of Plaintiff United States of America (the "Government"). We will affirm.
In April 2000, the Zarras timely filed their taxes for the year 1999, attaching a check made out to the Internal Revenue Service ("IRS") in the amount of $179,501. This was the correct...
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