District Court, District of Columbia December 21, 2007, Civil Action 07-0648(JDB) (Bryant v. United States Government)

MEMORANDUM OPINION

JOHN D. BATES, District Judge.

Plaintiffs Eric and Joan Bryant seek damages pursuant to 26 U.S.C. § 7433 for alleged misconduct by the Internal Revenue Service (“IRS”) in connection with the collection of taxes in the absence of a tax assessment, resting their claims on many of the same boilerplate allegations that have been asserted by numerous other individuals mounting