Legal Opinion
Tax Analysts v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided August 5, 2002No. 01-5231, 01-5232PublishedCited by 178 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge HARRY T. EDWARDS.
HARRY T. EDWARDS, Circuit Judge:
Several cases over the last two decades have required this court to consider whether records and documents of the Internal Revenue Service (“IRS” or “the Service”) are exempt from public disclosure under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552 (2000). In this case, the District Court determined that the IRS’ Legal Memoranda (“LMs”) and the Office of Chief Counsel’s (“OCC”) intradivisional Technical Assistance memoranda (“TAs”) are exempt from disclosure pursuant to the deliberative…
2Cases cited16 opinions
- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
- Coastal States Gas Corporation v. Department of EnergyCourt of Appeals for the D.C. Circuit · 1980
- Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1997
- Pratt v. WebsterCourt of Appeals for the D.C. Circuit · 1982
- Rural Housing Alliance v. United States Department of AgricultureCourt of Appeals for the D.C. Circuit · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by178 opinions
- Morley v. Central Intelligence AgencyCourt of Appeals for the D.C. Circuit · 2007
- Public Employees for Environmental Responsibility v. United States Section, International Boundary & Water CommissionCourt of Appeals for the D.C. Circuit · 2014
- Electronic Frontier Foundation v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 2014
- Defenders of Wildlife v. United States Department of the InteriorDistrict Court, District of Columbia · 2004
- Brennan Center for Justice v. United States Department of JusticeCourt of Appeals for the Second Circuit · 2012
173 more not listed; retrieve them via the Exa API.