MEMORANDUM AND ORDER
WOODLOCK, District Judge.
Plaintiff, Robert A. Aronson, initiated a request under the Freedom of Information Act ("FOIA") to obtain Internal Revenue Service ("IRS") records pertaining to those individuals with undistributed income tax refunds. Thereafter, frustrated by the IRS's lack of response to his request, Aronson filed suit to compel release of the materials. The IRS, which withheld the information, contends that it is protected...
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