Alok Ahuja, Judge.
Kim Huebert filed earnings tax returns with the City of Kansas City in March 2022, seeking a refund of earnings taxes withheld from her paychecks during 2019 and 2020. The City denied Huebert's refund requests on the basis of a new ordinance passed in March 2022, which allowed taxpayers to apply for earnings tax refunds only for...
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