MEMORANDUM ORDER
BARRINGTON D. PARKER, District Judge.
Plaintiff, Beverly Belton, on behalf of herself and her daughter, seeks an award of attorneys' fees and expenses under the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412(d). Ms. Belton brought suit against the Internal Revenue Service ("IRS") to recover approximately $350 that was wrongfully levied upon and seized from accounts owned by her and her daughter, Panya Belton, which were deposited...
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