145 T.C. 246
Tax Ct.2015Background
- P sought to restrain disclosure of the First Revocation Letter and accompanying examination report under IRC 6110(f)(3).
- Closing agreement resolved prior years’ revocation disputes; P agreed not to contest revocation and paid taxes for those years.
- IRS withdrew the First Revocation Letter and processed a new exemption application, leading to a Second Revocation Letter issued for the retroactive period.
- Second Revocation Letter, properly redacted, was released for public inspection; First Revocation Letter was not disclosed.
- P argues the First Revocation Letter was never truly issued after withdrawal and thus not subject to disclosure, or that private inurement findings should be redacted more fully.
- Court analyzes whether a withdrawn, previously issued written determination can be treated as un-issued and how 6110(c) deletions apply.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the First Revocation Letter was a written determination that was issued | Petitioner argues withdrawal rendered it un-issued or null. | Respondent contends it remained a written determination that was issued. | The First Revocation Letter was a written determination that was issued. |
| Whether the First Revocation Letter and report must be disclosed under 6110(a) with proper deletions | Disclosures should be limited or withheld due to withdrawal as un-issued. | First Revocation Letter and accompanying report must be disclosed as properly redacted. | Documents must be disclosed with deletions required by 6110(c). |
| Whether the full deletion of the private inurement section is permissible | The inurement portion should be fully redacted or withheld to avoid confusion. | 6110(c) permits specific deletions; no basis to delete beyond those categories. | Only deletions authorized by 6110(c) are permitted; complete deletion is not authorized. |
Key Cases Cited
- Tax Analysts v. IRS, 350 F.3d 100 (D.C. Cir. 2003) (disclosure of tax-exempt status revocations and related materials)
- Tax Analysts v. IRS, 495 F.3d 676 (D.C. Cir. 2007) (interpretation of 6110 definitions and issuance)
- Anonymous v. Commissioner, 134 T.C. 13 (T.C. 2010) (limits jurisdiction to deletion determinations under 6110(f)(3)(A))
- United States v. IRS, 117 F.3d 607 (D.C. Cir. 1997) (disclosure requirements for determinations and related materials)
- Fraser v. IRS, 416 F. Supp. 2d 119 (D.D.C. 2006) (context on 6110 disclosures and related procedures)