OPINION AND ORDER
ANDREW J. PECK, United States Magistrate Judge:
Plaintiffs Bertha Elizabeth Maniolos and Woodrum C. Boley bring these actions alleging that the Internal Revenue Service ("IRS") wrongfully retained their economic stimulus rebates issued in 2008. (E.g., Maniolos Dkt. No. 2: Compl. ¶¶ 4-5; Boley Dkt. No. 1: Compl. ¶¶ 4-5.)
Presently before the Court is defendant United States' motions to dismiss pursuant...
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