BALDOCK, Circuit Judge.
Plaintiffs Mary Hull, Nelson Phelps, and the Association of US West Retirees appeal a district court's order rejecting their Freedom of Information Act (FOIA) claim against Defendant Internal Revenue Service (IRS). This appeal focuses primarily on one question: Does Plaintiffs' FOIA request on its face seek only a third party's return information to which they are not entitled without the authorization of that third party? We conclude yes,...
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