Rogers v. Internal Revenue Service

I agree with the majority’s holding that Rogers waived his ability to bring a FOIA claim against the IRS when he signed the release at issue. I write separately, in part, because I believe the issue — one of first impression in this circuit — merits additional analysis. I also write separately to dissent from the majority’s holding that the IRS did not waive the defense of release.

I

For nearly ten years, the IRS conducted an investigation into several offshore gambling businesses owned by Rogers and two of his partners. The IRS suspected that Rogers and his partners, through their business in…