Legal Opinion

Tax Analysts v. Internal Revenue Service

Court of Appeals for the D.C. Circuit

Decided July 8, 1997No. 96-5152, 96-5241PublishedCited by 469 opinions

1Opinion of the Court

RANDOLPH, Circuit Judge:

Tax'Analysts, a nonprofit District of Columbia corporation, brought an action under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552, to compel the Internal Revenue Service to disclose certain documents known as “Field Service Advice Memoran-da.” The district court issued an order requiring disclosure after redaction. The IRS appeals on the grounds that the court misconstrued FOIA § 552(a)(2)(B), and that the records were protected by FOIA exemptions 3 and 5.

I

Field Service Advice Memoranda, known by their initials “FSAs,” are issued by the Office of Chief…

2Cases cited48 opinions

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Hickman v. TaylorSupreme Court of the United States · 1947
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3Cited by469 opinions

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