Tax Analysts v. Internal Revenue Service

Opinion for the Court filed by Circuit Judge TATEL.

TATEL, Circuit Judge:

Acting pursuant to Treasury Department regulations, the Internal Revenue Service refused to disclose certain written determinations denying or revoking tax exemptions. The district court found the IRS’s refusal lawful. Because we conclude that the regulations violate the unambigu ous language of the Internal Revenue Code, we reverse.

I

Appellant Tax Analysts, a non-profit organization that publishes news and commentary on tax issues, sought disclosure of IRS determinations denying or revoking the tax-exempt status of…