MEMORANDUM OPINION
CHARLES R. RICHEY, District Judge.
The complaint in this action was filed by the Taxation With Representation Fund under the Freedom of Information Act, 5 U.S.C. § 552, for access to records of the defendant Internal Revenue Service [hereinafter, "IRS"]. The records the plaintiff seeks are IRS General Counsel's Memoranda [hereinafter, "GCM's"], IRS Technical Memoranda [hereinafter, "TM's"], and IRS Actions on Decisions [hereinafter...
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