MEMORANDUM OPINION
HOGAN, District Judge.
Pending before the Court are Plaintiff's and Defendant's Cross-Motions for Summary Judgment. The issue before the Court is whether the plaintiff, Tax Analysts ("TA"), is entitled to enjoin the Internal Revenue Service ("IRS" or "Defendant") from withholding documents requested under the Freedom of Information Act (FOIA). Upon consideration of the parties' pleadings and statements at oral argument, the Court...
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