OPINION & ORDER [Resolving Doc. Nos. 7, 29, 31, 32, 39, & 42.]
JAMES S. GWIN, District Judge.
The government moves to dismiss this tax refund action for lack of subject-matter jurisdiction under Federal Rule of Civil Procedure 12(b)(1). [Doc. 7; Doc. 31.] For the reasons below, the Court GRANTS IN PART and DENIES IN PART the government's motion.
I
Plaintiffs Daniel B. Reaser, Cecil S. Reaser, Reaser Enterprises, Inc., RNR Development...
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