Argued and Submitted October 11, 2000 — Pasadena, California
OPINION
TASHIMA, Circuit Judge:
Plaintiffs-Appellants Joseph and Beth Shwarz, and the corporation they own, American Boiler Works, Inc. (ABW), brought suit against Defendants-Appellees the United States, the Internal Revenue Service (IRS), and two IRS agents, Steve Hadley and Al Bryant, for unauthorized disclosure of tax return information under 5 U.S.C. § 552a and 26 U.S.C...
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