OPINION
AUBREY E. ROBINSON, Jr., District Judge.
This is an action under the Freedom of Information Act, 5 U.S.C. § 552, presently before the Court on cross-motions for Summary Judgment. Plaintiffs seek to compel public disclosure by the Internal Revenue Service (IRS) of certain letter rulings, technical advice memoranda, and communications and indices relating thereto. Specifically, Plaintiffs seek to inspect and copy unpublished letter rulings, issued...
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