Cases

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued September 12, 2019 Decided November 1, 2019 No. 18-5316 INSTITUTE FOR JUSTICE, APPELLANT v. INTERNAL REVENUE SERVICE, APPELLEE Appeal from the United States District Court for the District of Columbia (No. 1:16-cv-02406

TREVOR N. MCFADDEN, U.S.D.J. The Institute for Justice is a nonprofit interested in civil forfeiture issues, and the Internal Revenue Service conducts civil seizures and forfeitures as part of its law enforcement role. At issue here is the Institute's request under the Freedom of Information Act for a comprehensive "database dump" from the IRS Asset Forfeiture Tracking and Retrieval System (AFTRAK), which monitors seized assets. The

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA INSTITUTE FOR JUSTICE, Plaintiff, v. Case No. 1:16-cv-02406-TNM INTERNAL REVENUE SERVICE, Defendant. MEMORANDUM OPINION The Institute for Justice is a nonprofit interested in civil forfeiture issues, and the Internal Revenue S

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued October 5, 2017 Decided August 14, 2018 No. 16-5256 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, APPELLANT v. INTERNAL REVENUE SERVICE AND JOHN A. KOSKINEN, IN HIS OFFICIAL CAPACITY AS COMMISSIONER OF INTERNAL REVENUE SERVICE, APPELLEES Appeal from the

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA INSTITUTE FOR ENERGY RESEARCH, Plaintiff, Civil Action No. 22-3419 (CKK) v. FEDERAL ENERGY REGULATORY COMMISSION, Defendant. MEMORANDUM OPINION (July 25, 2024) This lawsuit arises from two Freedom of I

PRELIMINARY PRINT Volume 598 U. S. Part 2 Pages 432–448 OFFICIAL REPORTS OF THE SUPREME COURT May 18, 2023 Page Proof Pending Publication REBECCA A. WOMELDORF reporter of decisions NOTICE: This preliminary print is subject to formal revision before the bound volume is published. Users are requ

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued October 7, 2024 Decided July 8, 2025 No. 21-1133 PATRICK KENNEDY, APPELLANT v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE Appeal from the United States Tax Court Paul D. Scott argued the cause for amicus curiae The Anti-Fraud Coalitio

PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 20-1074 BRIAN H. MCLANE, Petitioner – Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee. ------------------------------ AMERICAN COLLEGE OF TAX COUNSEL; TAX FREEDOM INSTITUTE, INC., Amici Supporting Appellant

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued September 12, 2022 Decided February 21, 2023 No. 21-5258 BRADLEY S. WATERMAN, APPELLANT v. INTERNAL REVENUE SERVICE, APPELLEE Appeal from the United States District Court for the District of Columbia

Opinion for the Court filed by Circuit Judge TATEL. TATEL, Circuit Judge: Appellant, a professional association of certified public accountants and their firms, challenges an Internal Revenue Service program that allows previously uncre-dentialed tax return preparers who take required courses and fulfill other prerequisites to obtain a “Record of Comp

MEMORANDUM OPINION JAMES E. BOASBERG, United States District Judge Unlike the legal-services market, the tax-preparation ecosystem is a biodiverse habitat within which four species of tax-preparers compete for clients—certified public accountants (CPAs), attorneys, enrolled agents, and unenrolled tax preparers. The first three are subject to varying levels of

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA CAUSE OF ACTION INSTITUTE, Plaintiff, v. Civil Action No. 17-1423 (JEB) UNITED STATES DEPARTMENT OF JUSTICE, Defendant. MEMORANDUM OPINION Plaintiff Cause of Action Institute caught wind of a congressional committee’s instruction to various government agencie

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued March 22, 2022 Decided July 19, 2022 No. 21-5168 THOMAS A. MONTGOMERY AND BETH W. MONTGOMERY, APPELLANTS v. INTERNAL REVENUE SERVICE, APPELLEE Appeal from the United States District Court for the District of Columbia (No. 1:17-cv-00

PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 20-1074 BRIAN H. MCLANE, Petitioner – Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee. ------------------------------ AMERICAN COLLEGE OF TAX COUNSEL; TAX FREEDOM INSTITUTE, INC., Amici Supporting Appellant

United States Court of Appeals For the First Circuit No. 24-1800 STAND WITH US CENTER FOR LEGAL JUSTICE; KATERINA BOUKIN; MARILYN MEYERS, Plaintiffs, Appellants, v. MASSACHUSETTS INSTITUTE OF TECHNOLOGY, Defendant, Appellee. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 22a0003p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ┐ HANNA KARCHO POLSELLI; ABRAHAM & ROSE, P.L.C.; │ JERRY R. ABRAHAM, P.C.,

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 20a0191p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ANDREA BYERS, ┐ Petitioner-Appellant, │ │

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued November 2, 2022 Decided May 2, 2023 No. 21-1260 JOHN M. CRIM, APPELLANT v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE Appeal from a Decision and Order of the United States Tax Court Joseph A. DiRuzzo, III argued the

MEMORANDUM OPINION KETANJI BROWN JACKSON, United States District Judge This lawsuit arises under the Freedom of Information Act (“FOIA”), 5. U.S.C. §.552, but it is not the familiar sort of FOIA lawsuit that challenges an. agency’s failure to produce records in response to a specific request from the plaintiff. Rather, plain

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA THE BRENNAN CENTER FOR JUSTICE AT NEW YORK UNIVERSITY SCHOOL OF LAW and CHARLES KURZMAN, Plaintiffs, Civil Action No. 18-1860 (RDM) v. UNITED STATES DEPARTMENT OF JUSTICE, Defendant. MEMORANDUM OPINION The Department of Justice (“the D