District Court, D. Arizona March 3, 2016, No. CV-14-08155-PCT-SPL (Smith v. Internal Revenue Service)

ORDER

Honorable Steven P. Logan, United States District Judge

Before the Court is Defendant’s Motion for Summary Judgment. (Doc. 52.) Also before the Court is Plaintiffs’ Request for Judicial Notice. (Doc. 47.) The motions are fully briefed and ready for decision. For the reasons that follow, Defendant’s motion will be granted and Plaintiffs’ Request for Judicial Notice will be denied.

I.