MEMORANDUM OPINION
REGGIE B. WALTON, District Judge.
Michael William Flaherty, the pro se plaintiff in this civil case, seeks declaratory and injunctive relief to enforce his right to prompt disclosure of government agency records under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552(a)(3)(A)(ii) (2006). Complaint ("Compl.") at 2. Currently before the Court is the Internal Revenue Service's ("IRS") motion to substitute itself as...
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