( July 18, 2025, 11:12 AM EDT) -- TULSA, Okla. — Arguing that the action was filed in an improper judicial circuit and inconsistent with principal place of business evidence, the U.S. government moved to dismiss a complaint filed in a federal court in Oklahoma by the owners of a steel building manufacturer who claim that the Internal Revenue Service improperly disallowed a legitimate business expense related to a captive reinsurance arrangement....