District Court, District of Columbia December 10, 2007, Civil Action 06-1226 (JDB) (Lykens v. United States Government)

MEMORANDUM OPINION

JOHN D. BATES, District Judge.

On November 27, 2006, the Court held that plaintiffs failed to exhaust administrative remedies as required by 26 U.S.C. § 7433(d) and 26 C.F.R. § 301.7433-l(e) and therefore dismissed this action for failure to state a claim upon which relief can be granted pursuant to Fed.R.Civ.P. 12(b)(6).

See

Mem. Op. at 2006 WL 3408188, at *7-10.