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Case: IRS’s FOIA Response of Beginning of Taxpayer Inquiry at Issue (D.D.C.)

March 26, 2020, 5:00 AM

In a FOIA action to discern whether a whistleblower had incited the IRS’s investigation of taxpayer’s tax shelter, the IRS’s Glomar response for its search of the Whistleblower’s Office records was satisfactory but its limiting search to certain databases was not, a district court held. Taxpayers sought documents concerning how the IRS discovered their tax shelter partnerships looking for either a confidential informant or agency and third-party contacts. The court determined that when the IRS discovered 1,000 documents looking into the litigation databases of Taxpayers’ prior cases, it was wrong for the IRS not to consider other databases, such as...

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