MEMORANDUM OF OPINION AND ORDER GRANTING DEFENDANT'S MOTION TO DISMISS
MATIA, District Judge.
This case is before this Court on the motion to dismiss filed by defendant, the district director of the Internal Revenue Service ("IRS").
The complaint in this case contends that the defendant has failed to issue a notice (commonly known as a "thirty-day letter") which will permit plaintiffs to begin an administrative appeal of their income tax assessment...
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