United States DC Circuit

The portions of Treasury regulations sections 301.6110-1(a) and 301.6104(a)-1(i) that include denials and revocations "within the ambit of section 6104", and prevent their disclosure, violate Internal Revenue Code section 6110's plain language.

Appellate Information

• Argued 10/10/2003
• Decided 12/02/2003
• Published 12/02/2003

Judges

• Before:  HENDERSON, TATEL, and ROBERTS, Circuit Judges.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• William A. Dobrovir argued the cause for appellant.   With him on the briefs was Cornish F. Hitchcock.


• For Appellees:
  
• Jonathan S. Cohen, Attorney, U.S. Department of Justice, argued the cause for appellee.   With him on the brief were Roscoe C. Howard Jr., U.S. Attorney, and Teresa T. Milton, Attorney, U.S. Department of Justice.   R. Craig Lawrence, Assistant U.S. Attorney, entered an appearance.