Hull v. IRS, US DEPT. OF TREASURY

BALDOCK, Circuit Judge.

Plaintiffs Mary Hull, Nelson Phelps, and the Association of US West Retirees appeal a district court’s order rejecting their Freedom of Information Act (FOIA) claim against Defendant Internal Revenue Service (IRS). This appeal focuses primarily on one question: Does Plaintiffs’ FOIA request on its face seek only a third party’s return information to which they are not entitled without the authorization of that third party? We conclude yes, it does, and, therefore, the IRS properly withheld the requested information in the absence of US West’s consent. Accordingly, we…