Kirkland Masonry, Inc., Hugh Kirkland and Bobye Joe Kirkland v. Commissioner of Internal Revenue

Taxpayers’ returns for tax years before 1977 were audited by the Internal Revenue Service. In 1978 taxpayers sought information concerning the results of the audit for use in preparing 1978 tax returns. Specifically, taxpayers requested the Internal Revenue Service to disclose its position as to the proper tax treatment of certain of taxpayers’ transactions. The information was refused for two reasons: the IRS was investigating possible criminal violations of the Internal Revenue Code by the taxpayers and, in addition, its investigation was incomplete and the results inconclusive. The IRS did…