Searching over 5,500,000 cases.

Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

WILLIAM J. LEHRFELD v. MARGARET M. RICHARDSON </h1> <p class="docCourt"> </p> <p> January 20, 1998 </p> <p class="case-parties"> <b>WILLIAM J. LEHRFELD, APPELLANT<br><br>v.<br><br>MARGARET M. RICHARDSON, COMMISSIONER OF INTERNAL REVENUE, ET AL., APPELLEES</b><br><br> </p> <div class="caseCopy"> <div class="facLeaderBoard"> <script type="text/javascript"><!-- google_ad_client = "ca-pub-1233285632737842"; /* FACLeaderBoard */ google_ad_slot = "8524463142"; google_ad_width = 728; google_ad_height = 90; //--> </script> <script type="text/javascript" src=""> </script> </div class="facLeaderBoard"> <div class="numbered-paragraph"><p><br> Appeal from the United States District Court for the District of Columbia (No. 94cv00238)</p></div> <div class="numbered-paragraph"><p> Before: Ginsburg, Rogers, and Tatel, Circuit Judges.</p></div> <div class="numbered-paragraph"><p> Ginsburg, Circuit Judge</p></div> <div class="numbered-paragraph"><p> FOR PUBLICATION</p></div> <div class="numbered-paragraph"><p> FOR THE DISTRICT OF COLUMBIA CIRCUIT</p></div> <div class="numbered-paragraph"><p> Argued October 24, 1997</p></div> <div class="numbered-paragraph"><p> Opinion for the Court filed by Circuit Judge Ginsburg.</p></div> <div class="numbered-paragraph"><p> The appellant William Lehrfeld asked the Internal Revenue Service for access to documents the IRS had received from Members of Congress or other officials in support of the application of the South Africa Free Elections Fund for tax-exempt status. When the IRS refused that request, Lehrfeld sued to compel disclosure. The district court granted summary judgment for the IRS on the ground that the material sought was "return information" protected from disclosure under Section(s) 6103 of the Internal Revenue Code and not subject to disclosure under Section(s) 6104. We affirm.</p></div> <div class="numbered-paragraph"><p> I. BACKGROUND</p></div> <div class="facAdFloatLeft"> <script type="text/javascript"><!-- google_ad_client = "ca-pub-1233285632737842"; /* FACContentLeftSkyscraperWide */ google_ad_slot = "1266897617"; google_ad_width = 160; google_ad_height = 600; //--> </script> <script type="text/javascript" src=""></script> </div class="facLeaderBoard"> <div class="numbered-paragraph"><p> As a general rule, the IRS may not disclose tax returns and return information to the public. I.R.C. Section(s) 6103(a). The Congress has defined "return information" broadly to include any data received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense.</p></div> <div class="numbered-paragraph"><p> I.R.C. Section(s) 6103(b)(2)(A). The Congress has also provided a limited exception to the general rule of confidentiality with respect to applications for tax-exempt status:</p></div> <div class="numbered-paragraph"><p> If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a), together with any papers submitted in support of such application, and any letter or other document issued by the Internal Revenue Service with respect to such application shall be open to public inspection.</p></div> <div class="numbered-paragraph"><p> I.R.C. Section(s) 6104(a)(1)(A) (emphasis added). The Treasury regulation interpreting this section takes the words "any papers submitted in support of such application" to mean "any statement or document ... that is submitted by an organization in support of its application." 26 C.F.R. Section(s) 301.6104(a)- 1(e). In other words, papers submitted by anyone other than the applicant itself in support of its application for tax-exempt status need not be disclosed.</p></div> <div class="numbered-paragraph"> <p> A person seeking information from the IRS may rely not only upon Section(s) 6104 but also upon the Freedom of Information Act, which generally requires that an agency release records in response to a request that "reasonably describes such records" and "is made in accordance with published rules stating the ... procedures to be followed." 5 U.S.C. Section(s) 552(a)(3). Of the enumerated exceptions to that general rule of disclosure, only Exemption 3 is relevant here: an agency need not disclose records specifically exempted from disclosure by statute ... provided that such statute (A) requires that the matters be withheld from the public in ...</p> </div> </div> </div> <div id="caseToolTip" class="caseToolTip" style="display: none;"> <div class="toolTipHead"> </div> <div class="toolTipContent"> <p> Our website includes the first part of the main text of the court's opinion. To read the entire case, you must purchase the decision for download. With purchase, you also receive any available docket numbers, case citations or footnotes, dissents and concurrences that accompany the decision. Docket numbers and/or citations allow you to research a case further or to use a case in a legal proceeding. Footnotes (if any) include details of the court's decision. If the document contains a simple affirmation or denial without discussion, there may not be additional text. </p> </div> <div class="toolTipFoot"> </div> </div> <br /> <div class="buyNowContainer"> <div class="price"> <img src="/assets/img/findACase/bracket-left.png" alt="" /> <span>Buy This Entire Record For $7.95</span> <img src="/assets/img/findACase/pdf.png" class="pdf" alt="" /> <img src="/assets/img/findACase/bracket-right.png" alt="" /> </div> <div class="details"> <p> Download the entire decision to receive the complete text, official citation,<br /> docket number, dissents and concurrences, and footnotes for this case. </p> <p> <a class="showCaseToolTip">Learn more about what you receive with purchase of this case.</a> </p> </div> <div class="buttons"> <input type="submit" name="FAC$cphMainContent$btnBuyNowBottom" value="Buy Now" id="btnBuyNowBottom" class="btn-cart-buy-now btn btn-fac btnOrderTop" data-doc-short-name="19980120_0000023.cdc.htm" data-doc-title="<title> WILLIAM J. LEHRFELD v. MARGARET M. RICHARDSON" /> <input type="submit" name="FAC$cphMainContent$btnAddToCartBottom" value="Add To Cart" id="btnAddToCartBottom" class="btn-cart-add btn btn-fac btnOrderTop" data-doc-short-name="19980120_0000023.cdc.htm" data-doc-title="<title> WILLIAM J. LEHRFELD v. MARGARET M. RICHARDSON" /> </div> </div> <input type="hidden" name="FAC$cphMainContent$hfDocID" id="hfDocID" value="\FCT\CDC\1998\19980120_0000023.CDC.htm" /> <input type="hidden" name="FAC$cphMainContent$hfDocTitle" id="hfDocTitle" value="<title> WILLIAM J. LEHRFELD v. MARGARET M. RICHARDSON" /> <input type="hidden" name="FAC$cphMainContent$hfDocShortName" id="hfDocShortName" value="19980120_0000023.CDC.htm" /> </div> <div id="pnlGrayBarBottom" class="grayBar"> <span class="grayBarLeft"></span><span class="grayBarRight"></span> </div> <div id="footer"> <p> <a href="">Home</a> <span>/</span> <a href=""> Our Sources</a> <span>/</span> <a href="">About Us</a> <span>/</span> <a href="">FAQs</a> <span>/</span> <a href="">Advanced Search</a> </p> <p> copyright 2018 LRC, Inc. <a href="">About Us</a> </p> <p> <span id="privacyPolicy"><a href="">PRIVACY POLICY</a></span> </p> <div id="crosslink" style="width: 100%; margin-left: auto; margin-right: auto; text-align: center;"><a href=""><img src="" alt="Litigation Pathfinder - practical legal advice and comprehensive research resources made affordable" style="width: 375px;" /></a></div> </div> </div> </form> </body> </html>