Robert Kamman v. United States Internal Revenue Service

We must decide whether the Internal Revenue Service has demonstrated that certain appraisal documents in its possession are “return information,” and thus exempt from disclosure under the Freedom of Information Act.

I

In 1986, in conjunction with a collection action against a taxpayer, the Internal Revenue Service (“IRS”) seized Indian jewelry and other objects. After the taxpayer pleaded guilty to tax fraud in 1991, the jewelry was scheduled to be sold at a public auction. An appraisal was commissioned by the IRS to evaluate the Indian jewelry prior to the auction. Robert Kamman requested from the IRS “[a]ll appraisals, purchased by IRS using government funds, relating to the description and/or valuation of Indian jewelry and other items sold at auction on June 22, 1991, at the Arizona State Fairgrounds, through a contract with Auctions Unlimited. IRS Seizure No. 8601-11-0-0565B.”

After being rebuffed by the IRS, Kamman brought suit in district court under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552 . The IRS claimed that the appraisals are exempt from disclosure under the FOIA because they are “return information” within the meaning of section 6103 of the Internal…