Shannahan

We are asked to decide whether appellants are entitled under the Freedom of Information Act (“FOIA”) to disclosure of tax-related documents held by the Internal Revenue Service (“IRS”). The government resisted the disclosure of the documents on two grounds. First, it contended that disclosure of the documents would “seriously impair Federal tax administration” within the meaning of 26 U.S.C. § 6103 (e)(7) and Exemption 3 of FOIA, 5 U.S.C. § 552 (b)(3), and “could reasonably be expected to interfere with enforcement proceedings” within the meaning of Exception 7(A) of FOIA. Id. § 552(b)(7)(A). Second, it contended under the fugitive disentitlement doctrine that the Cheungs have no right to disclosure under FOIA, whether or not the documents qualify under an exemption.

The district court held that the documents are protected from disclosure under Exemptions 3 and 7(A). It did not reach the fugitive disentitlement question. We affirm, based on Exemptions 3 and 7(A). Like the district court, we do not reach the fugitive disentitlement question.

I. Background

On January 28, 2003, Steven Cheung and Linda Su Cheung, husband and wife, were indicted on one count of conspiracy…