John J. Tigue, Jr., Morvillo, Abramowitz, Grand, Iason & Silberberg, P.C. v. United States Department of Justice, Internal Revenue Service
Court of Appeals for the Second Circuit
1Opinion of the Court
SOTOMAYOR, Circuit Judge.
This appeal was brought by a lawyer and his law firm seeking access under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552(b), to a memorandum (“the Neiman Memorandum” or “Memorandum”) prepared by an assistant United States Attorney in the Southern District of New York (“Southern District”) and sent to a public commission. The Neiman Memorandum outlines the Southern District’s opinions and recommendations.as to how the Internal Revenue Service (“IRS”) should conduct criminal tax investigations. The Memorandum was written for, and forwarded to, the Criminal…
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