MEMORANDUM OPINION
URBINA, District Judge.
GRANTING THE DEFENDANTS' MOTION FOR JUDGMENT ON THE PLEADINGS
I. INTRODUCTION
The pro se plaintiffs, Ronald Holt and Lyssa Royal Holt, bring suit against the United States, the Internal Revenue Service ("IRS"), and several IRS agents under 26 U.S.C. § 7433. The plaintiffs allege that IRS officers negligently failed to provide...
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