TAX ANALYSTS v. I.R.S.

No. 02-5278.

350 F.3d 100 (2003)

TAX ANALYSTS, Appellant, v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided December 2, 2003.


Attorney(s) appearing for the Case

William A. Dobrovir argued the cause for appellant. With him on the briefs was Cornish F. Hitchcock.

Jonathan S. Cohen, Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief were Roscoe C. Howard Jr., U.S. Attorney, and Teresa T. Milton, Attorney, U.S. Department of Justice. R. Craig Lawrence, Assistant U.S. Attorney, entered an appearance.

Before: HENDERSON, TATEL, and ROBERTS, Circuit Judges.


TATEL, Circuit Judge:

Opinion for the Court filed by Circuit Judge TATEL.

Acting pursuant to Treasury Department regulations, the Internal Revenue Service refused to disclose certain written determinations denying or revoking tax exemptions. The district court found the IRS's refusal lawful. Because we conclude that the regulations violate the unambiguous language of the Internal Revenue Code, we reverse.

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