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HUDGINS v. I.R.S.

Civ. A No. 84-3830.

620 F.Supp. 19 (1985)

Thomas B. HUDGINS, et al., Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, District of Columbia.

August 6, 1985.

Attorney(s) appearing for the Case

Edward J. Snyder, Atty. Tax Division, U.S. Dept. of Justice, Washington, D.C., for defendant.

Thomas B. Hudgins, pro se.

Billie E. Billman, Balboa, Republic of Panama, for plaintiffs.

MEMORANDUM OPINION

THOMAS F. HOGAN, District Judge.

The plaintiffs have brought this action pursuant to the Freedom of Information Act (FOIA), 5 U.S.C. § 552, seeking to compel the Internal Revenue Service (IRS) to release to them certain "documents and records" purportedly within the IRS's possession and control. The case is presently before the Court on defendant's motion to dismiss for lack of subject matter jurisdiction, Fed.R.Civ.P. 12(b)(1), on...

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