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.
Updated August 6, 2014