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LONG v. UNITED STATES I.R.S.

Nos. 83-3854, 83-3996.

742 F.2d 1173 (1984)

Susan B. LONG and Philip H. Long, Plaintiffs-Appellants, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. Susan B. LONG and Philip H. Long, Plaintiffs-Appellants, v. BUREAU OF ECONOMIC ANALYSIS, UNITED STATES DEPARTMENT OF COMMERCE, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 14, 1984.

Attorney(s) appearing for the Case

Stephen K. Strong, Bendich, Stobaugh & Strong, Seattle, Wash., for plaintiffs-appellants.

Jonathan S. Cohen, Michael L. Paup, Dept. of Justice, Washington, D.C., for defendants-appellees.

Before TANG, SKOPIL and CANBY, Circuit Judges.

CANBY, Circuit Judge:

These consolidated cases present the issue of whether computer tapes and other records prepared in connection with the Internal Revenue Service's Taxpayer Compliance Measurement Program are exempted from disclosure under the Freedom of Information Act (FOIA), 5 U.S.C. § 552 (1982), by section 701 of the Economic Recovery Tax Act of 1981 (ERTA), Pub.L. No. 97-34, 95 Stat. 172 (1981) (codified at 26 U.S.C. § 6103(b)(2)). On motion for...

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