Maxwell v. Snow
United States Court of Appeals for the District of Columbia Circuit
409 F.3d 354 (2005)

- Written by Miller Jozwiak, JD
Facts
Lawrence Maxwell and a group of taxpayers (collectively, taxpayers) (plaintiffs) submitted a request to the Internal Revenue Service (IRS) (defendant) seeking certain tax-related information. The requested information included return information under § 6103 of the Internal Revenue Code. The taxpayers claimed that this provision entitled them to the information. The IRS responded that the taxpayers had failed to comply with the Privacy Act procedures and advised them how to cure the errors. The taxpayers eventually sued the IRS for denying their requests. The IRS moved to dismiss, arguing that the taxpayers had failed to comply with the applicable procedures of the Freedom of Information Act (FOIA). The district court agreed and dismissed the case. The taxpayers appealed.
Rule of Law
Issue
Holding and Reasoning (Sentelle, J.)
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