United States v. Beltecno Inc. & Subs., 104 AFTR 2d 2009-5929 (WD WA 2009)

This matter comes before the Court on Defendant’s Motion to Dismiss. (Dkt. #13). In this case brought by the United States to recover tax refunds, Defendant argues that Plaintiff’s claims must be dismissed pursuant to FRCP 12(b)(6) because Plaintiff has failed to provide the Court with any “concrete and positive” evidence that it erroneously refunded […]