Skip to main content v. IRS, No. 13-2789, 2014 WL 2810499 (N.D. Cal June 20, 2014) (Orrick, J.)

Date v. IRS, No. 13-2789, 2014 WL 2810499 (N.D. Cal June 20, 2014) (Orrick, J.)

Re: Request for tax return data of several nonprofit organizations in "'machine-readable format'"

Disposition: Denying defendant's motion to dismiss for failure to state a claim

  • Procedural Requirements:  The court explains that "[t]his motion to dismiss presents the question of whether the Freedom of Information Act . . . is superseded by section 6104 of the Internal Revenue Code, a previously enacted disclosure statute concerning Form 990 filings."  The court holds that "the congressional intent behind FOIA is clear, and nothing in the text, structure, purpose, or legislative history of either statute indicates that section 6104 should supersede FOIA."  The court explains that "section 6104 provides that Forms 990 should generally be made available for disclosure, with certain precise exceptions."  The court finds that "[t]his is manifestly different from a statute that purports to alter the procedural elements of FOIA and the means of judicial review."  The court also clarifies that "[f]ocusing on its argument that section 6104 preempts FOIA, the IRS does not argue that section 6104 creates a statutory exemption to FOIA under 5 U.S.C. § 552(b)(3)."
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Updated February 2, 2022