Abraham & Rose, P.L.C. v. United States
Court of Appeals for the Sixth Circuit
1Opinion of the Court
OPINION
MOORE, Circuit Judge.
Plaintiff-Appellant, Abraham & Rose, P.L.C., appeals the district court’s order granting summary judgment to defendant-appellee, the United States of America, acting through the Internal Revenue Service (the “IRS”), in this action brought under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552. For the reasons that follow, we reverse and remand,
I. BACKGROUND
In January 1996, pursuant to FOIA, appellant requested access to computerized records of federal tax lien filings 1 from, the Detroit- and Cleveland Districts of the IRS. J.A. at 25-26 (Exs.l, 2). The…
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