D.C. Circuit Reverses FOIA Ruling For IRS, Remands For ‘Database’ Determination

Mealey's (November 5, 2019, 10:10 AM EST) -- WASHINGTON, D.C. — Mostly reversing a trial court’s summary judgment ruling in favor of the Internal Revenue Service in a dispute over a Freedom of Information Act (FOIA) request, a District of Columbia Circuit U.S. Court of Appeals panel on Nov. 1 found it unclear that the agency fully complied with the request, holding that the trial court needs to determine whether a retrieval system at the heart of the dispute constitutes a database (Institute for Justice v. Internal Revenue Service, No. 18-5316, D.C. Cir., 2019 U.S. App. LEXIS 32736)....