PER CURIAM:
J. Bradley Cohn and Elizabeth R. Cohn appeal from a judgment of the United States District Court for the Southern District of New York, John E. Sprizzo, Judge, awarding the government judgment on the pleadings and denying the Cohns' motion for class certification. The Cohns dispute the manner in which the Internal Revenue Service ("IRS") calculates interest on tax deficiencies. We affirm because the statutory language and legislative history of...
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