MEMORANDUM OPINION AND ORDER
PARSONS, Senior District Judge.
Before me is the defendant Alan F. Leksander's motion to dismiss or in the alternative for summary judgment. The plaintiffs Charles and Pamela Schaut, husband and wife, seek damages from a Special Agent of the Internal Revenue Service (IRS), Alan Leksander, for his action in serving an administrative summons on a savings and loan association with which the plaintiffs did business and from the Association...
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