RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT (DOC. NOS. 29 & 30)
JANET C. HALL, District Judge.
The plaintiff, Migdalia Bonilla ("Ms. Bonilla") brings this action, pursuant to section 7422 of title 26 of the United States Code, seeking recovery of federal income taxes and related interests and penalties, against the defendant, the...
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