ORDER
LODGE, Chief Judge.
Before the court is the motion of the United States to dismiss count 2 of the plaintiff's complaint. Count 2 seeks monetary damages under 26 U.S.C. § 7433. The government contends the alleged wrongful conduct does not fall within the purview of the statute and that the plaintiff has failed to exhaust administrative remedies.
The statute in question, 26 U.S.C. § Section 7433(a), states, in pertinent part:
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