MEMORANDUM OPINION AND ORDER
HUVELLE, District Judge.
Plaintiffs LaVern Koerner and Wilma Koerner filed a pro se complaint on September 20, 2006, seeking damages under 26 U.S.C. § 7431 based on "intentional and/or negligent unlawful disclosure of confidential [tax] return information" by agents of the Internal Revenue Service ("IRS"). (Cmpl. ¶ 1; see id. ¶ 18.) Plaintiffs filed an amended complaint on December 8, 2006...
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