O'Malley, Circuit Judge.
Charles P. Adkins and Jane E. Adkins seek review of the February 23, 2016 decision of the Court of Federal Claims (the "Claims Court") dismissing with prejudice their complaint for an income tax refund. Adkins v. United States, 125 Fed.Cl. 304 (2016). For the following reasons, we vacate and remand.
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