Fort Cherry School District v. Coppola
37 A.3d 1259
| Pa. Commw. Ct. | 2012Background
- Requester sought 2008 and 2009 W-2s and 1099s for four named individuals, with personal information redacted.
- District initially claimed 1099s did not exist and invoked RTKL extension to delay responding to W-2 portion.
- During extension, District withheld W-2s claiming they are entirely exempt as return information under 26 U.S.C. §6103 and personal data under RTKL §708(b)(6).
- OOR ruled W-2s are subject to disclosure with redaction of personal information; relied on Campbell v. Pocono Mt. Sch. Dist to treat W-2s as return information.
- District appealed to trial court; trial court upheld OOR; District and requester then appealed to Commonwealth Court; only W-2 exemption issue remained.
- Court holds W-2s are exempt under federal law and reverses the trial court’s decision; 1099 issue deemed waived for the appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Are W-2s exempt under 26 U.S.C. §6103? | District: W-2s are return information exempt in their entirety. | Coppola: W-2s should be disclosed under RTKL with redactions. | W-2s exempt; upheld withholding. |
| Was the OOR’s handling of the 1099 issue proper given waiver? | District: 1099s non-existence should be addressed; OOR properly proceeded. | Requester did not challenge 1099 existence; waiver applies. | 1099 issue waived; OOR erred in addressing it. |
| Did the OOR exceed jurisdiction by requiring an affidavit for non-existence? | District: affidavit required by OOR was proper. | Requester: no need to consider 1099s; jurisdiction limited to W-2s. | OOR erred; jurisdiction ends with final determination. |
Key Cases Cited
- Campbell v. Pocono Mt. Sch. Dist., 25 A.3d 1318 (Pa.Cmwlth. 2011) (W-2s qualify as return information exempt under §6103)
- Dep’t of Corr. v. Office of Open Records, 18 A.3d 429 (Pa.Cmwlth. 2011) (requester's grounds must be stated; burden on agency)
- SWB Yankees, LLC v. Wintermantel, 999 A.2d 672 (Pa.Cmwlth. 2010) (agency bears burden to prove exemption)
- Kaplin v. Lower Merion Twp., 19 A.3d 1209 (Pa.Cmwlth. 2011) (scope of review in RTKL cases)