Mr. Cope monitors the development of U.S. tax law daily through postings on government websites, daily tax publications, monthly tax journals, tax newsletters, tax conferences and meetings of professionals organizations in New York and Washington. Each month he publishes the Tax Insights Blog, which describes and analyzes significant U.S. tax developments (e.g., judicial decisions, regulations, proposed tax legislation) having cross-border tax consequences. The blog's content should be of interest to U.S. businesses with foreign operations and businesses headquarted outside the United States with U.S. investments or U.S. operations.
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Treasury Loses FOIA Case in D.C. District Court
The District Court for the District of Columbia ruled against the government in a recent case involving disclosure of an internal government investigation under the Freedom of Information Act (“FOIA”). In Cause of Action v. Treasury Inspector General for Tax Administration, the nonprofit organization, Cause of Action, brought suit under FOIA requesting, inter alia, all documents pertaining to any investigation by the defendant into the unauthorized disclosure of “return information” (as defined in section 6103) to anyone in the Executive Office of the President. The court found that none of the three exemptions to FOIA that the Treasury Inspector General for Tax Administration (“TIGTA”) argued were applicable applied in this case and remanded the case to the Treasury Department for disclosure.