Tax News

CCH (cch.taxgroup.com) reports:

  The government properly withheld documents responsive to a corporation's Freedom of Information Act (FOIA) request because they were protected by attorney work-product privilege. However, the IRS was required to segregate and disclose the factual portions of documents withheld under the deliberative process privilege. Therefore, the IRS was required to submit affidavits detailing the withheld portions of documents to enable the district court and the corporation to evaluate the government's claims of exemption. Moreover, the district court was required to conduct an in camera review of the documents if sufficiently specific affidavits were not provided. Further, the district court's decision that the IRS properly applied the tax convention information exemption was remanded because the decision was made without the benefit of thorough briefing by the parties.

  Affirming in part, reversing and remanding in part in part a DC Wash. decision, 2006-2 USTC ¶50,607.

Pacific Fisheries Inc., CA-9, 2008-2 USTC ¶50,510

Other References:

 
Code Sec. 6103

  CCH Reference - 2008FED ¶36,894.802

  CCH Reference - 2008FED ¶36,894.8046

  CCH Reference - 2008FED ¶36,894.825

  Tax Research Consultant

  CCH Reference - TRC IRS: 9,502
CCH Reference - TRC IRS: 9,502.15
CCH Reference -
TRC IRS: 9,550