MEMORANDUM AND ORDER
AUBREY E. ROBINSON, Jr., District Judge.
Plaintiffs bring this action under the Freedom of Information Act, 5 U.S.C. § 552 (FOIA or the Act) to gain access to all unpublished letter rulings and related documents of the Internal Revenue Service issued on or after July 4, 1967. Plaintiffs contend that based on an earlier case, decided by this Court and affirmed in part by the Court of Appeals, they are entitled to a declaratory judgment...
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