Legal Opinion

Educap Inc. v. Internal Revenue Service

District Court, District of Columbia

Decided February 18, 2009No. Civil Action No. 2007-2106Published

1Opinion of the Court

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) EDUCAP INC., ) ) Plaintiff, ) ) v. ) Civil Action No. 07-2106 (RMC) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ) MEMORANDUM OPINION In response to an Internal Revenue Service audit, EduCap Inc. sued the IRS under the Freedom of Information Act,

5 U.S.C. § 552

(“FOIA”), seeking an order requiring the IRS to (i) “identify every third party contact made by it in connection with its audit of EduCap” and (ii) “produce complete and unredacted copies of all materials related to such third party contacts, including all materials requested in…

2Cases cited21 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. United States Department of Justice v. Reporters Committee for Freedom of the PressSupreme Court of the United States · 1989
  4. National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
  5. Safecard Services, Inc. v. Securities and Exchange CommissionCourt of Appeals for the D.C. Circuit · 1991

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