ORDER
LEE R. WEST, District Judge.
Plaintiffs, Paul E. Plowman and Patricia Plowman, move this Court for an award of litigation costs pursuant to § 7430 of the Internal Revenue Code (26 U.S.C. § 7430) in the above-captioned case. Plaintiffs filed an action to recover $27,036.53 in taxes and interest, erroneously assessed and collected by the Internal Revenue Service. The Plaintiffs' cause of action also sought accrued interest, costs and...
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