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PIES v. UNITED STATES INTERNAL REVENUE SERV.

Civ. A. No. 78-2091.

484 F.Supp. 930 (1979)

Roger A. PIES, Plaintiff, v. UNITED STATES INTERNAL REVENUE SERVICE et al., Defendants.

United States District Court, District of Columbia.

August 31, 1979.

Attorney(s) appearing for the Case

Lester G. Fant, III, Bradley S. Waterman, Washington, D. C., for plaintiff.

Patricia A. Scott, Tax Division, Dept. of Justice, Washington, D. C., for defendants.

MEMORANDUM

BARRINGTON D. PARKER, District Judge.

Plaintiff Roger A. Pies brings this action under the Freedom of Information Act, 5 U.S.C. § 552 (FOIA), to obtain access to a United States Internal Revenue Service (IRS) 1967 draft technical memorandum and a draft of proposed regulations concerning § 48(h) of the Internal Revenue Code of 1954 (hereinafter, the § 48(h) drafts). The defendants, the IRS and three officials, claim the documents...

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