Lehrfeld, William J. v. IRS

GINSBURG, Circuit Judge:

The appellant William Lehrfeld asked the Internal Revenue Service for access to documents the IRS had received from Members of Congress or other officials in support of the application of the South Africa Free Elections Fund for tax-exempt status. When the IRS refused that request, Lehrfeld sued to compel disclosure. The district court granted summary judgment for the IRS on the ground that the material sought was “return information” protected from disclosure under § 6103 of the Internal Revenue Code and not subject to disclosure under § 6104. We affirm.

I. BACKGROUND

As…