RULING ON MOTION TO DISMISS AND MOTION FOR SUMMARY JUDGMENT
(papers 12 and 15)
MURTHA, Chief Judge.
Plaintiffs (hereinafter "taxpayers") brought this action pursuant to 26 U.S.C. § 7433, seeking a judgment abating interest assessed against them by the Internal Revenue Service (IRS). Before the Court are defendant United States's Motion to Dismiss and taxpayers' Motion for Summary Judgment...
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