RULING ON DEFENDANTS' MOTION TO DISMISS
BLUMENFELD, Senior District Judge.
Plaintiffs Dr. Geoffrey R. Akers and Eileen G. Akers instituted this suit against the United States and the Commissioner of Internal Revenue for damages and an injunction because of alleged improper conduct of an agent of the Internal Revenue Service. The defendants have moved to dismiss, asserting that this court has no jurisdiction over the subject matter of the suit nor the defendants...
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