MEMORANDUM OPINION
ROSEMARY M. COLLYER, District Judge.
Plaintiffs, Jack W. Wade, Jr., and National Tax Services, Inc., filed this lawsuit against Defendant Internal Revenue Service ("IRS") seeking "disclosure of agency records which have been improperly withheld from [Plaintiffs]," Compl. [Dkt. # 1] at 1, under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552. Specifically, Plaintiffs seek "a recently updated copy of the computer records of...
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