MEMORANDUM OPINION
HENRY H. KENNEDY, JR., District Judge.
Robert V. Justice, proceeding pro se, brings this action under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552, against the Internal Revenue Service ("IRS"). Justice seeks to compel the release of a letter purportedly written by the Commissioner of the IRS in 1985. After searching its records, the IRS did not find the requested letter.
Before the Court is the IRS's motion...
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