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HOMETax Analysts Litigation

Tax Analysts Litigation

Since its founding, Tax Analysts has relied on open-records laws and selective litigation to bring transparency to tax administration nationwide.

From our first lawsuit forcing the IRS to disclose its private tax rulings for individual companies, to our recent efforts to obtain and publish state tax auditor training manuals, Tax Analysts has fought to give taxpayers the information they need to comply with the tax law and hold their tax authorities accountable. Along the way we’ve set precedents that increased all citizens’ access to government records.

The links below present key documents from Tax Analysts’ long history of litigation to bring the tax system to light.

Cases

Release of Limited PLRs and TAMs
Validity of Rev. Rul. 72-355
Federal Unemployment Tax Collection
Thomas Field's Oil Well
All Letter Rulings Must Be Disclosed
GCMs, TMs and AODs Must Be Disclosed
District Court Decision Availability
Attorney Fees for IRS Error
DOJ Electronic Document Database
FSAs Deemed Disclosable
Archival Document Protection
Exempt Organization Closing Agreements
Christian Broadcasting Network Closing Agreement
IRS Acronyms
Treaty Secrecy Exception
Exempt Organization Exemption Rulings
Chief Counsel Advice Memos
The “Two-Hour” Rule
IRS Training Materials
Kentucky Final Rulings
Illinois Auditor Training Manual
Amazon Headquarter Negotiations
IRS Release of Circular 230 Enforcement Decisions

In a 1973 decision under the Freedom of Information Act (FOIA), the U.S. District Court for the District of Columbia compelled public disclosure by the IRS of some private letter rulings and technical advice memoranda and related correspondence. The D.C. Circuit modified and remanded the decision, holding that letter rulings were subject to disclosure but technical advice memoranda were not.