MEMORANDUM OPINION
GRANTING IN PART AND DENYING IN PART THE DEFENDANT'S MOTION TO DISMISS
RICARDO M. URBINA, District Judge.
I. INTRODUCTION
The plaintiffs, minor children and their parents, grandparents, guardians and court-appointed educational advocates, bring this action to collect attorneys' fees and other costs pursuant to the Individuals with Disabilities Education Act ("IDEA"), 20 U.S.C. §§ 1400 et seq.,
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