Due to the lapse in appropriations, Department of Justice websites will not be regularly updated. The Department’s essential law enforcement and national security functions will continue. Please refer to the Department of Justice’s contingency plan for more information.

Leonard v. Dep't of the Treasury, No. 10-6625, 2013 WL 4517912 (D.N.J. Aug. 26, 2013) (Kugler, J.)

Date: 
Monday, August 26, 2013
Re: Taxpayer Identification Numbers of Third Parties Disposition: Granting defendant's motion for summary judgment
  • Exemption 3:  The court holds that defendant correctly invoked Exemption 3.  The court finds that, "[i]t is undisputed that Internal Revenue Code section 6103 is [] a qualifying statute."  The court explains that, "[t]his Code provision prohibits the disclosure of 'third-party tax return information without the authorization of the third party.'"  The court continues to state that, "'[r]eturn information' in turn is defined broadly, and refers to, among other things, 'a taxpayer's identity.'"  The court concludes by stating that, "the definition of the term 'taxpayer identity' includes a person's 'taxpayer identifying number,'" the information at issue here.
Topic: 
District Court
Exemption 3
Updated August 6, 2014