National Federation of Republican Assemblies v. United States

ORDER

VOLLMER, Senior District Judge.

Presently before the court is the defendant United States of America’s “Motion to Dismiss” (Doc. 15), as well as the plaintiffs’ “Opposition to Defendants’ Motion to Dismiss” (Doc. 19), and the “Reply of United States of America to Plaintiffs’ Opposition to Defendants’ Motion to Dismiss” (Doc. 23).

For the reasons put forth below, the government’s motion is due to be granted in part and denied in part.

I. BACKGROUND

This is an action by the plaintiffs 1 seeking a declaratory judgment finding that the recently enacted Public Law 106-230, codified at 26 U.S.C.…