MEMORANDUM
LEGG, District Judge.
Plaintiffs bring this suit pursuant to 20 U.S.C. § 1400 et seq., the Individuals with Disabilities Education Act ("IDEA"), alleging that the Frederick County Board of Education failed to provide a free appropriate education for plaintiff Philip A. Koster. Defendant has moved to dismiss on the grounds that plaintiffs failed to exhaust their administrative remedies under the IDEA. For the reasons stated below...
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