L.A. Linsteadt and Wannelle Linsteadt v. Internal Revenue Service and Roscoe L. Egger, Commissioner (1984)

See Long v. United States IRS, 742 F.2d 1173 , 1178 (9th Cir.1984); Linsteadt v. IRS, 729 F.2d 998, 1001-03 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-28 (11th Cir.1983); Chamberlain v. Kurtz, 589 F.2d 827, 835-40 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979).

Subsections 6103(c) and (e)(6) 1 were designed precisely to avoid the damage to tax collection that would result from the untimely disclosure of the IRS’ files[.] Finally, in Linsteadt v. IRS, 729 F.2d 998, 1003 (5th Cir.1984), the IRS withheld portions of a memorandum of an IRS interview with taxpayers who were the subjects of criminal and civil tax investigations.

Linsteadt v. I.R.S., 729 F.2d 998, 1003 (5th Cir.1984); Stephenson v. I.R.S., 629 F.2d 1140, 1144 (5th Cir.1980); accord Antonelli v. Drug Enforcement Admin., 739 F.2d 302, 303 (7th Cir.1984); Currie v. I.R.S., 704 F.2d 523, 528, 531 (11th Cir.1983); Church of Scientology v. United States Dep't of the Army, 611 F.2d 738 , 742 (9th Cir.1979). 4 .

See, e.g., Willard v. IRS, 776 F.2d 100, 102-03 (4th Cir.1985); Linsteadt v. IRS, 729 F.2d 998, 1004-05 (5th Cir.1984); see also Gould Inc. v. General Serv.

See, e.g., Church of Scientology v. IRS, 792 F.2d 146, 148-50 (D.C.Cir.1986), aff'd, 484 U.S. 9 , 108 S.Ct. 271 , 98 L.Ed.2d 228 (1987); Grasso v. IRS, 785 F.2d 70, 74-75 (3d Cir.1986); Linsteadt v. IRS, 729 F.2d 998, 1003 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-27 (11th Cir.1983).

Exceptions aside, the tax statute "requires that" return information "be withheld . . . in such a manner as to leave no discretion on the issue." 5 U.S.C. 552(b)(3)(A); see ___ also De Salvo v. IRS, 861 F.2d 1217 , 1221 n.4 (10th Cir. ____ ________ ___ 1988) (26 U.S.C. 6103 is an Exemption 3(A) statute); Linsteadt v. IRS, 729 F.2d 998, 1000 (5th Cir. 1984) (same); _________ ___ Fruehauf Corp. v. IRS, 566 F.2d 574 , 578 & n.6 (6th Cir. ______________ ___ 1977) (same).

Exceptions aside, the tax statute “requires that” return information “be withheld ... in such a manner as to leave no discretion on the issue.” 5 U.S.C. § 552 (b)(3)(A); see also De Salvo v. IRS, 861 F.2d 1217 , 1221 n. 4 (10th Cir.1988) ( 26 U.S.C. § 6103 is an Exemption 3(A) statute); Linsteadt v. IRS, 729 F.2d 998, 1000 (5th Cir.1984) (same); Fruehauf Corp. v. IRS, 566 F.2d 574 , 578 & n. 6 (6th Cir.1977) (same).

Linsteadt v. Internal Revenue Service, 729 F.2d 998, 1003 (5th Cir. 1984) ; Antonelli v. Drug Enforcement Administration, 739 F.2d 302, 303 (7th Cir.1984); Currie v. Internal Revenue Service, 704 F.2d 523, 528 (11th Cir.1983); Stephenson v. Internal Revenue Service, 629 F.2d 1140, 1144 (5th Cir.1980); Church of Scientology of California v. United States Department of the Army, 611 F.2d 738, 742 (9th Cir.1980).

See Grasso v. IRS, 785 6 F.2d 70, 74 (3d Cir. 1986) (“We conclude, as did the Ninth, Fifth, and Eleventh Circuits, 7 that section 6103 operates within the confines of FOIA.”); Long v. IRS, 742 F.2d 1173 , 8 1177 (9th Cir. 1984) (“[N]either section 6103 nor its legislative history contains any 9 language indicating that section 6103 should operate independently of FOIA.”); Linsteadt 10 v. IRS, 729 F.2d 998, 999 (5th Cir. 1984) (“[A]lthough § 6103 may furnish the criteria for …

Id. at *4 ; see also Grasso v. IRS, 785 F.2d 70, 74 (3d Cir. 1986) (“We conclude, as did the Ninth, Fifth and Eleventh Circuits, that section 6103 operates within the confines of FOIA.”); Linsteadt v. IRS, 729 F.2d 998, 999 (5th Cir. 1984) (“[A]lthough § 6103 may furnish the criteria for the agency’s duty to disclose return information, judicial review of the agency’s nondisclosure is governed by the [Freedom of] Information Act.”); Marciano v. Shulman, 795 F. Supp. 2d 35, 3…

See, e.g., Willamette Indus., Inc. v. United States, 689 F.2d 865 , 867-69 (9th Cir. 1982) (treating another taxpayer's identifying information as exempt from FOIA request but requiring IRS to provide reasonable segregable portions of the record); DeSalvo v. I.R.S., 861 F.2d 1217 (10th Cir. 1988) (“Individuals are ... not entitled to the tax returns or return information of others unless a specific exception within the statute applies.”); Linsteadt v. I.R.S., 729 F.2d 998, 1…

Cir. 1986) (citing Linsteadt v. IRS. 729 F.2d 998, 1101-03 (5th Cir. 1984); Currie v. IRS. 704 F.2d 523, 526-28 (11th Cir. 1983)).

See, Church of Scientology of California v. I.R.S., 484 U.S. 9, 11 , 108 S.Ct. 271, 273 , 98 L.Ed.2d 228 (1987); Linsteadt v. I.R.S., 729 F.2d 998, 1003 (5th Cir.1984).

DeSalvo v. IRS, 861 F.2d 1217, 1218-19 (10th Cir.1988); see also Church of Scientology v. IRS, 792 F.2d 146, 148-50 (D.C.Cir.1986), en banc review on different grounds, 792 F.2d 153 (D.C.Cir.1986), aff'd, 484 U.S. 9 , 108 S.Ct. 271 , 98 L.Ed.2d 228 (1987); Grasso v. IRS, 785 F.2d 70, 73-74 (3d Cir.1986); Long v. United States IRS, 742 F.2d 1173 , 1177-78 & n. 12 (9th Cir.1984); Linsteadt v. IRS, 729 F.2d 998, 999 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-27 (11th Cir.…

See Linsteadt v. Internal Revenue Service, 729 F.2d 998 (5th Cir.1984) (taxpayers refused copies of a memorandum of factual statements made by them to an I.R.S. agent).

See, e.g., Linsteadt v. IRS, 729 F.2d 998, 1003 (5th Cir.1984); Currie v. IRS, 704 F.2d at 531-32. 25 More important, however, we think that de novo review would better serve the congressional purpose of assuring that any particular nondisclosure decision was the product of legislative rather than executive judgment. 26 Review under an "arbitrary and capricious" standard would have the inevitable effect of broadening the Secretary's discretionary powers, increasing the likel…

See, e.g., Linsteadt v. IRS, 729 F.2d 998, 1003 (5th Cir.1984); Currie v. IRS, 704 F.2d at 531-32. 25 More important, however, we think that de novo review would better serve the congressional purpose of assuring that any particular nondisclosure decision was the product of legislative rather than executive judgment. 26 Review under an “arbitrary and capricious” standard would have the inevitable effect of broadening the Secretary’s discretionary powers, increasing the likel…

Grasso v. IRS, 785 F.2d 70, 73 (3d Cir.1986); accord Linsteadt v. IRS, 729 F.2d 998, 999 (5th Cir.1984); King v. IRS, 688 F.2d 488, 495 (7th Cir.1982).

See Linsteadt v. IRS, 729 F.2d 998, 1001-03 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-28 (11th Cir.1983).

See Linsteadt, 729 F.2d at 998 .

See also Linsteadt v. I.R.S., 729 F.2d 998 (5th Cir.1984). 3 .