TAX ANALYSTS,
Plaintiff,
v.
INTERNAL REVENUE SERVICE
1111 Constitution Ave., N.W.
Washington, DC 20224,
Defendant.
IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF COLUMBIA
ANSWER
COMES NOW DEFENDANT, the Internal Revenue Service, by and through its attorneys, and hereby responds to plaintiff's complaint.
FIRST DEFENSE
Defendant is not required to make the requested records available under 5 U.S.C. § 552(a)(2) (1988) or 26 U.S.C. § 6110 (1988).
SECOND DEFENSE
The requested records are exempt from disclosure in whole or in part pursuant to 5 U.S.C. § 552(b)(3), (5), (6), and (7)(E) (1988).
THIRD DEFENSE
The requested records are exempt from disclosure pursuant to 5 U.S.C. § 552(b) (1988).
FOURTH DEFENSE
The complaint fails to state a claim upon which relief can be granted insofar as it seeks an award of attorney's fees and costs.
FIFTH DEFENSE
FOR ITS FURTHER ANSWER, defendant, the Internal Revenue Service, responds to the numbered paragraphs of plaintiff's complaint as follows:
1. Defendant admits the allegations of ¶ 1.
2. Defendant admits the allegations of ¶ 2.
3. Defendant admits the allegations of the first sentence of ¶ 3; defendant denies the allegations of the second sentence of ¶ 3 for lack of information or knowledge.
4. Defendant admits the allegations of ¶ 4.
5. Defendant admits the allegations of ¶ 5.
6. Defendant admits the allegations of ¶ 6.
7. Defendant admits the allegations of ¶ 7.
8. Defendant admits the allegations of ¶ 8.
9. Defendant admits the allegations of ¶ 9.
10. Defendant denies the allegations of ¶ 10.
11. Defendant denies the allegations of ¶ 11.
12. Defendant denies the allegations of ¶ 12.
13. Defendant denies the allegations of ¶ 13.
14. Defendant denies the allegations of the first, second, and third sentences of ¶ 14; defendant admits the allegations of fourth sentence of ¶ 14.
15. Defendant denies the allegations of ¶ 15.
16. Defendant denies the allegations of ¶ 16.
17. Defendant denies the allegations of ¶ 17.
18. Defendant denies the allegations of ¶ 18.
19. Defendant denies the allegations of ¶ 19.
20. Defendant denies the allegations of ¶ 20.
21. Defendant denies the allegations of ¶ 21.
22. Defendant denies the allegations of the first sentence of ¶ 22, except to admit that the records requested are agency records of the Internal Revenue Service; defendant admits the allegations of the second sentence of ¶ 22.
23. The allegations of ¶ 23 constitute a prayer for relief to which defendant is not required to plead; to the extent such allegations may be deemed to require a response, they are denied.
WHEREFORE, having fully responded to plaintiff's complaint, defendant, the Internal Revenue Service, prays that the Court dismiss plaintiff's complaint with prejudice, grant to defendant its costs of defending the action, and grant such other and further relief as may be deemed just and proper under the circumstances.
DATE: May 26, 1994.
EDWARD J. SNYDER
MICHAEL J. SALEM
MARGARET E. EARNEST
Attorneys, Tax Division
U.S. Department of Justice
Post Office Box 227
Washington, DC 20044
Telephone: (202) 307-6438
OF COUNSEL:
ERIC H. HOLDER, JR.
United States Attorney