Authorities Cited: United States Code 5 U.S.C. § 552 5 U.S.C. § 552(a)(4)(B) 5 U.S.C. § 552(b) 5 U.S.C. § 552(b)(3) 5 U.S.C. § 552(b)(5) 26 U.S.C. § 6105(a) 26 U.S.C. § 6105(c)(1)(E) Supreme Court 329 U.S. 495, 510 421 U.S. 132, 148 437 U.S. 214, 242 493 U.S. 146, 152 Circuit Courts 550 F.2d 1139, 1143 611 F.2d 738, 742-744 617 F.2d 854, 864 689 F.2d 1339, 1342 943 F.2d 972, 979 108 F.3d 1089, 1092 231 F.3d 1240, 1247 354 F.3d 1072, 1078 Federal Rules of Civil Procedure Fed. R. Civ. P. 26(b)(3) Federal Rules of Criminal Procedure Fed. R. Crim. P. 16(a)(2)