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WESTERN CENTER FOR JOURNALISM v. CEDERQUIST

No. 99-35377.

235 F.3d 1153 (2000)

WESTERN CENTER FOR JOURNALISM, d/b/a Western Journalism Center, Plaintiff-Appellant, v. Thomas CEDERQUIST, and Margaret Milner Richardson, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed December 20, 2000.

Attorney(s) appearing for the Case

Larry Klayman, Washington D.C., for the plaintiff-appellant.

Joan I. Oppenheimer, Tax Division, U.S. Department of Justice, Washington, D.C., for the defendants-appellees.

Before: Stephen REINHARDT, Melvin BRUNETTI and Pamela Ann RYMER, Circuit Judges.

Argued and Submitted October 5, 2000 — San Francisco, California.

PER CURIAM Opinion; Concurrence by Judge REINHARDT

PER CURIAM:

The plaintiff in this case, Western Center for Journalism, d/b/a/ Western Journalism Center (WJC), is a tax exempt media foundation that specializes in investigative journalism. WJC alleges that the defendants, two officers of the Internal Revenue Service (IRS), conducted an audit to review its tax-exempt status in...

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