United States DC Circuit

26 USC 6103, which provides that income tax "return information shall be confidential," provides a statutory exemption to IRS disclosure of documents to a third party under FOIA, pursuant to 5 USC 552(b)(3), even where the third party seeks only the identities of those who requested audits of the taxpayer.

Appellate Information

• Decided 10/12/2001
• Published 10/16/2001

Judges

• Before:  TATEL and GARLAND, Circuit Judges, and WILLIAMS, Senior Circuit Judge.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Richard P. Hutchison argued the cause for appellant.   With him on the briefs was Mark R. Levin.


• For Appellees:
  
• Thomas J. Sawyer, Attorney, U.S. Department of Justice, argued the cause for appellee.   With him on the brief were Jonathan S. Cohen, Attorney, and Kenneth L. Wainstein, U.S. Attorney.