Opinion for the Court filed by Circuit Judge EDWARDS.
HARRY T. EDWARDS, Circuit Judge:
This case presents for review a decision rendered by the Federal Labor Relations Authority ("Authority" or "FLRA") pursuant to the Federal Service Labor-Management Relations Statute, 5 U.S.C. §§ 7101-7135 (1988) ("FSLMRS" or "Statute"). The dispute in this case arose when the Internal Revenue Service ("IRS") refused to recognize
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