MEMORANDUM AND ORDER
LORETTA A. PRESKA, Chief Judge.
Acting as executors of the Estate of their mother Mary Adamowicz (the "Estate"), Plaintiffs Michael Adamowicz and Elizabeth Fraser ("Plaintiffs") bring this action under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552 (2006), to compel the production of documents withheld by Defendant the Internal Revenue Service (the "IRS" or the "Government"). Both parties now move for summary judgment...
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