MESKILL, Circuit Judge:
Plaintiff Arlen Yalkut is an attorney at law residing in Rockland County, New York. Defendants Augie Gemignani and Myron Gold are Internal Revenue Service (IRS) agents. They appeal from an order of the United States District Court for the Southern District of New York, Griesa, J., denying their motion to dismiss Yalkut's complaint and their alternative motion for summary judgment. These motions were based on defendants' claim of absolute immunity...
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