Common Cause v. Internal Revenue Service

McGOWAN, Chief Judge:

Common Cause and two individual plaintiffs, David Cohen and Nan Waterman, 1 filed suit pursuant to the Freedom of Information Act (FOIA), 5 U.S.C. § 552 (Supp. Ill 1979), to compel the Internal Revenue Service (IRS or Service) to produce, among other things, certain correspondence, internal documents, and memoranda which related to the Service’s decision not to implement procedures for public disclosure of contacts between high-ranking federal officials and the IRS regarding the tax matters of third parties. 2 The District Court ruled that some of the requested documents,…