TACHA, Circuit Judge.
This is an appeal from the denial of the plaintiff's request to the Internal Revenue Service (IRS) for documents under the Freedom of Information Act (FOIA), 5 U.S.C. § 552. The issue on appeal is whether I.R.C. § 6103 exclusively governs the agency's duty to disclose "return information," as defined in I.R.C. § 6103(b)(2), thereby precluding application of the FOIA. We hold that it does not, and affirm in part, reverse in part...
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