United States Ninth Circuit

In an action claiming that the IRS improperly withheld or redacted certain documents responsive to plaintiff-company's Freedom of Information Act (FOIA) request, summary judgment for the IRS is affirmed in part, reversed in part, and remanded for a determination as to whether the treaty exemption applies and whether factual portions of certain documents subject to the deliberative process privilege were properly segregated and disclosed.

Appellate Information

• Argued 03/11/2008
• Decided 08/21/2008
• Published 08/21/2008

Judges

• BETTY B. FLETCHER, Circuit Judge:, Before:  B. FLETCHER, RICHARD A. PAEZ, and N. RANDY SMITH, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Robert J. Chicoine, Cori Flanders-Palmer, Cory L. Johnson, Chicoine & Hallett, P.S., Seattle, WA, for the plaintiff-appellant.


• For Appellees:
  
• Jonathan S. Cohen, David M. Katinsky, Gretchen M. Wolfiner, U.S. Department of Justice, Tax Division, Washington, DC;  John McKay, U.S. Attorney for the Western District of Washington, Seattle, WA, (on briefs) for the defendant-appellee.