Cliff v. Internal Revenue Service
District Court, S.D. New York
1Opinion of the Court
OPINION
ROBERT L. CARTER, District Judge.
Plaintiff Walter C. Cliff brought this action pursuant to the Freedom of Information Act (“Act” or “FOIA”), 5 U.S.C. § 552, to compel the Internal Revenue Service (“IRS”) to disclose certain documents. On May 11, 1979, Cliff, a tax attorney, requested that the IRS release those documents for his use in advising a client. The IRS withheld various documents, claiming they were exempt from FOIA disclosure. 5 U.S.C. § 552(b). On March 11,1980, after exhausting all administrative appeals, Cliff commenced this action under paragraph (a)(4)(B) of the Act, 5…
2Cases cited34 opinions
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