FAIRCHILD, Circuit Judge.
Plaintiffs-appellants ("the Beckers") brought this action for declaratory and injunctive relief under the Freedom of Information Act, 5 U.S.C. § 552 ("FOIA"), and the Privacy Act, 5 U.S.C. § 552a. The Beckers appeal from judgments entered in favor of defendant-appellee, the Internal Revenue Service ("IRS").
I. BACKGROUND
By letters dated November 9, 1990, the Beckers (who are brothers) each sent FOIA and Privacy...
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