But in emails released to the BBC under the Freedom of Information act, senior officials at the agency were shown to be looking into the costs of more rapid tests on 5 November, more than three months earlier.

BBC: FSA delayed plans to test every horse before crisis

So the Foundation filed a Freedom of Information Act request with the IRS. The agency high-handedly refused to hand over the documents within the deadlines set by the law.

FORBES: Fact and Comment

The agency has testified that the Freedom of Information Act should not require public disclosure of examination results.

FORBES: Financial Analysts: Writing Research That Benefits Their Employers and Themselves (August 1, 2001)