ORDER
FORRESTER, District Judge.
This action is before the court on plaintiffs' motion for an award of attorney's fees pursuant to 26 U.S.C. § 7430. This lawsuit began when the plaintiffs, notwithstanding the fact that they had appealed administratively the assessment of a tax deficiency against them, were threatened on numerous occasions with enforced collection activity. The undisputed facts of the case establish that pursuant to 26 U.S.C. §...
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