No. 23-1620 ___________________________

T. Keith Fogg

Plaintiff - Appellant

v.

Internal Revenue Service

Defendant - Appellee ____________

Appeal from United States District Court for the District of Minnesota ____________

Submitted: April 10, 2024 Filed: July 2, 2024 ____________ Before BENTON, GRASZ, and STRAS, Circuit Judges. ____________ GRASZ, Circuit Judge.

T. Keith Fogg sought disclosure of certain redacted contents of the Internal Revenue Manual under the Freedom of Information Act (FOIA). See 5 U.S.C. § 552. The district court 1 conducted an in camera inspection of the unredacted

1 The Honorable Susan Richard Nelson, United States District Judge for the District of Minnesota. manual per this court’s ma