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Full-Text Articles in Privacy Law
Government Information And The Rights Of Citizens, Michigan Law Review
Government Information And The Rights Of Citizens, Michigan Law Review
Michigan Law Review
This Project delineates the federal and state responses to these two fundamental societal concerns. The course of the discussion suggests the vitality of these concerns, and the flexibility and continuing development of the governmental responses. Clearly, the interests in maximizing disclosure of government-held information and minimizing the handling and dissemination of unnecessary or inaccurate personal information can conflict. The contours of this conflict, only intimated herein, will doubtless become more bold with the maturation of the opposing statutory schemes.
Scope Of Disclosure Of Internal Revenue Communications And Information Files Under The Freedom Of Information Act, Peter R. Spanos
Scope Of Disclosure Of Internal Revenue Communications And Information Files Under The Freedom Of Information Act, Peter R. Spanos
University of Michigan Journal of Law Reform
This article will discuss the proper scope of disclosure under the Freedom of Information Act of the files and administrative and policy materials of the IRS, with particular attention to the following currently contested issues: (1) the extent to which IRS guideline documents and private letter rulings are subject to disclosure; (2) the proper scope of the FOIA exemption for "interagency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency" as applied to the IRS; and (3) the scope of the exemption for "investigatory records …