OPINION
REDDEN, Judge:
Plaintiffs bring this action to force the Internal Revenue Service (IRS) to respond to a request made by them under 5 U.S.C. § 552, the Freedom of Information Act (FOIA). Plaintiffs now move for judgment on the pleadings, alleging that they are entitled to prevail on their first cause of action as a matter of law. Defendants move the court for an order of dismissal of plaintiffs' first cause of action. I grant defendants' motion...
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