RULING ON DEFENDANTS' MOTION FOR SUMMARY JUDGMENT
VERON, District Judge.
This action stems from a Freedom of Information Act (hereinafter FOIA) request which was propounded by the plaintiff to the New Orleans District Office of the Internal Revenue Service (hereinafter IRS) on June 2, 1980. The specific items requested are as follows:
(1) a copy of IRM 9383.6 and Manual Supplement 9G-93 dated January 10, 1979, as well as copies of all materials pertaining...
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