United States Second Circuit

A memorandum, prepared for an IRS task force by a U.S. Attorney, and outlining opinions and recommendations as to criminal tax investigations, was a predecisional inter-agency document exempt from disclosure under the Freedom of Information Act.

Appellate Information

• Decided 11/15/2002
• Published 11/15/2002

Judges

• SOTOMAYOR, Circuit Judge., Before:  CABRANES, SOTOMAYOR, Circuit Judges, and GLEESON, District Judge.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• John J. Tigue, Jr.,Morvillo, Abramowitz, Grand, Iason & Silberberg, P.C., New York, NY (Daniel B. Kosove, on the brief) for Plaintiffs-Appellants.


• For Appellees:
  
• Daniel S. Alter, Assistant United States Attorney, (James Comey, United States Attorney for the Southern District of New York, Gideon A. Schor, Assistant United States Attorney, on the brief) for Defendants-Appellees.