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MAYER BROWN LLP v. I.R.S.

No. 08-5143.

562 F.3d 1190 (2009)

MAYER BROWN LLP, Formerly Doing Business as Mayer, Brown, Rowe & Maw LLP, Appellant v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided April 17, 2009.

Attorney(s) appearing for the Case

Thomas C. Durham argued the cause for appellant. With him on the briefs was Adam C. Sloane.

Jonathan S. Cohen, Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the briefs were Nathan J. Hochman, Assistant Attorney General, Jeffrey A. Taylor, U.S. Attorney, and John A. Schumann, Attorney. R. Craig Lawrence, Assistant U.S. Attorney, entered an appearance.

Before: HENDERSON, BROWN, and GRIFFITH, Circuit Judges.

Opinion for the Court filed by Circuit Judge BROWN.

BROWN, Circuit Judge:

In this appeal, the parties dispute whether disclosure of certain Internal Revenue Service ("IRS") settlement information could risk "circumvention of the law"—a category exempted from disclosure under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552. Id. § 552(b)(7)(E). On cross-motions for summary judgment, the district court held the settlement information...

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