TAX ANALYSTS
Plaintiff,
v.
INTERNAL REVENUE SERVICE
Defendant.
IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF COLUMBIA
ANSWER
Defendant Internal Revenue Service, by and through its undersigned counsel, for its Answer to the Complaint for Access to Records of the Internal Revenue Service Under Internal Revenue Code §6110 and/or the Freedom of Information Act, filed in the above-captioned action, admits, denies and alleges as follows:
FIRST DEFENSE
The Complaint fails to state a claim upon which relief can be granted.
SECOND DEFENSE
The Court lacks jurisdiction under 26 U.S.C. §6110.
THIRD DEFENSE
For its response to the numbered allegations of the Complaint, the defendant admits, denies and alleges:
1. Admits that the plaintiff has filed this action against the Internal Revenue Service. Admits that the plaintiff seeks access to agency records under Internal Revenue Code ("IRC") §6110 (26 U.S.C. §6110), and/or the Freedom of Information Act ("FOIA"), 5 U.S.C. §552. Admits that of the Complaint accurately describes the agency records to which the plaintiff seeks access in this action. Denies that the plaintiff is entitled to access to those agency records, under IRC §6110 or the FOIA. Denies the remaining allegations of ¶1.
2. Admits that the Court has jurisdiction over this action, pursuant to 5 U.S.C. §552(a)(4)(B) and 28 U.S.C. §1331. Admits the allegations of the second sentence of Denies the remaining allegations of ¶2.
3. Admits the allegations of the first sentence of ¶3. Lacks sufficient information to form a belief as to the truth of the remaining allegations of ¶3.
4.-5. Admits.
6. Admits that the IRS did not process the request timely. Alleges that the IRS sought an additional 30 days in which to respond to the plaintiff's FOIA request, but that the plaintiff decided to treat that request for additional time as a de facto denial of its request, and filed an immediate administrative appeal. Admits that Exhibit 2 to the Complaint is a copy of that administrative appeal. Denies the remaining allegations of ¶6.
7.-9. Admits.
10. Admits. Alleges that §6110 also includes Chief Counsel Advice in the definition of "written determinations."
11. Admits.
12.-13. Denies.
14. Admits.
15. Admits. Alleges that IRC §6104 generally provides the framework governing the disclosure of all applications for tax-exempt status. Alleges that, within that framework, IRC §6104 requires the IRS to disclose applications for tax exempt status (along with the supporting documents and the letter issued by the IRS), where the Secretary determined that the organization was entitled to exempt status. Alleges that, within that framework, IRC §6104 makes clear that the IRS may not disclose applications, supporting documents and the letter issued to the applicant, where the Secretary has determined that the organization is not entitled to exempt status.
16. Denies. Alleges that IRC §6110(c)(1) through (7) set out the information that the Secretary is required to redact from documents governed by §6110, before making them available to the public.
17. Admits.
18. Admits that IRC §6110(f) affords judicial remedies to the public to compel "additional disclosure" of materials deleted from documents to which IRC §6110 applies. Denies the remaining allegations of ¶18. Denies that IRC §6110 governs the documents at issue in this lawsuit.
19. Admits the allegations of the second sentence of ¶19. Denies the remaining allegations of ¶19.
20. Admits that the matters to which §6104 applies, within the meaning of IRC §6110(1)(1), include applications for tax exemption under IRC §501(c) or (d) that are granted by IRS, documents submitted in support of such applications, letter rulings and determination letters granting such granted applications, and letters or other documents otherwise issued by IRS in respect of such granted applications. Denies the remaining allegations of ¶20.
21. Denies.
22. Admits.
23.-26. Denies.
27. Paragraph 27 is the prayer for relief, to which no response is required.
28. Denies generally each and every allegation of the Complaint not hereinbefore specifically admitted, qualified or denied.
WHEREFORE the defendant prays that the Court:
(1) enter an Order determining that all documents which the plaintiff seeks in this action are, in fact, exempt under one or more of the exemptions described in 5 U.S.C. §552(b);
(2) enter judgment for the defendant;
(3) award the defendant its costs incurred in defending this action;
(4) determine that the plaintiff is not entitled to recover its costs and attorneys' fees in this proceeding; and
(5) Grant such other relief as is just.
Dated: January 9, 2001
Stuart D. Gibson
Trial Attorney Tax Division
U.S. Department of Justice
P.O. Box 227
Ben Franklin Station
Washington, D.C. 20044
(202) 307-6586
OF COUNSEL:
WILMA A. LEWIS
United States Attorney