MEMORANDUM OPINION
HUVELLE, District Judge.
Plaintiffs United We Stand America, Inc. ("UWSA") and Russell J. Verney seek to compel disclosure under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552, of thirty-four pages of documents that defendant Internal Revenue Service ("IRS") has refused to disclose. Initially, plaintiffs requested from the IRS "any and all documents, including but not limited to files, that refer or relate in any way...
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