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Some IRS Determination Letters of Tax-Exempt Status Are Subject to Disclosure

Recently the United States Court of Appeals for the District of Columbia decided Tax Analysts v. Internal Revenue Service [No. 02-5278 (December 2, 2003)], an important case of first impression on whether the 1RS must make available, for public inspection, determination letters denying or revoking taxexempt status. Tax Analysts, a publisher of news and commentary on tax issues, asked the 1RS to disclose determination letters denying or revoking the tax-exempt status of several organizations. The 1RS refused to disclose the written determinations on the grounds that the Tax Reform Act of 1976 and the applicable regulations, which generally require public disclosure of 1RS determinations, did ...

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