ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
KAY, District Judge.
BACKGROUND
On August 14, 1997, Internal Revenue Service ("IRS") Agent Daniel Keahey sent a letter to Plaintiff Charles Murphy ("Plaintiff") advising him that the IRS had received information that he was possibly involved in a fraudulent trust arrangement. On September 12, 1997, Plaintiff submitted a Freedom of Information Act ("FOIA") request to Agent Keahey...
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