United States DC Circuit
TAX ANALYSTS v. INTERNAL REVENUE SERV., 01-5231
The IRS' Legal Memoranda and Office of Chief Counsel's intradivisional Technical Assistance memoranda are exempt from disclosure pursuant to the deliberative process privilege encompassed in Freedom Of Information Act Exemption 5; other accessibility and work product issues discussed.
Appellate Information
- Argued 05/07/2002
- Decided 06/14/2002
- Published 06/14/2002
Judges
- Before: EDWARDS, HENDERSON, and GARLAND, Circuit Judges.
Court
- United States DC Circuit
Counsel
- For Appellees:
- William A. Dobrovir argued the cause for appellant/cross-appellee. With him on the briefs was Cornish F. Hitchcock., Jonathan S. Cohen, Attorney, United States Department of Justice, argued the cause for appellee/cross-appellant. With him on the briefs were Roscoe C. Howard, Jr., United States Attorney, and Karen D. Utiger, Attorney, United States Department of Justice.