MEMORANDUM OPINION
McLAUGHLIN, District Judge.
This is a civil action filed under the Freedom of Information Act (FOIA), 5 U.S.C. § 552 against the Internal Revenue Service (IRS). Plaintiff filed this action seeking declaratory and injunctive relief including a court order for the IRS to turn over the records he requested, monetary damages for unauthorized disclosure of return and return information...
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