Tax News

CCH (cch.taxgroup.com) reports:

  A federal district court properly denied an individual and a corporation's (taxpayers) request for disclosure of an IRS officer's time records under the Freedom of Information Act (FOIA). The officer's time records were similar to "personnel and medical" files and were exempt from disclosure. Contrary to the taxpayers' argument, the officer's privacy interest outweighed any public interest and disclosure would not have contributed significantly to the public's understanding of IRS operations. Further, because the records were created in connection with the conditions of the officer's employment, and not her investigation of the taxpayers, the records could not be released under the Privacy Act without her consent. Moreover, the district the court did not abuse its discretion when it denied the taxpayers' request to conduct an in camera review of the remaining withheld documents because the IRS's declarations and the Vaughn index set out in detail which documents were withheld and the reasons for withholding them and the taxpayers failed to show that the IRS acted in bad faith.

  Unpublished opinion affirming a DC N.J. decision, 2008-2 USTC ¶50,498.

L.S. Berger, CA-3, 2008-2 USTC ¶50,499

Other References:

 
Code Sec. 6103

  CCH Reference - 2008FED ¶36,894.804

  CCH Reference - 2008FED ¶36,894.8044

  CCH Reference - 2008FED ¶36,894.8046

  CCH Reference - 2008FED ¶36,894.809

  CCH Reference - 2008FED ¶36,894.825

 
Code Sec. 7852

  CCH Reference - 2008FED ¶43,840.60

  Tax Research Consultant

  CCH Reference - TRC IRS: 9,500
CCH Reference - TRC IRS: 9,502.15