Document: 484 U.S. 9 108 S.Ct. 271 98 L.Ed.2d 228 CHURCH OF SCIENTOLOGY CALIFORNIA, Petitionerv.INTERNAL REVENUE SERVICE. No. 86-472. Argued Oct. 5, 1987. Decided Nov. 10, Syllabus Section 6103(a) of the Internal Revenue Code provides that tax returns and "return information" shall be confidential not disclosed except as authorized. "Return is defined in § 6103(b)(2) to include a taxpayer's identity, nature, source, or amount his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, liability, withheld, deficiencies, overassessments, any other data with respect return determination existence liability. However, also contains proviso, known Haskell Amendment, does "in form" which cannot associated with, otherwise identify, directly indirectly, particular taxpayer. Upon Service's slow response petitioner's Freedom Information Act (FOIA) request for production numerous records containing information relating it, petitioner filed suit Federal District Court compel release materials. The court held IRS had correctly limited its search disclosure requested materials, Appeals affirmed, holding Amendment's phrase contemplates agency reformulation into statistical study some composite product merely deletion name identifying data. Held: Amendment exempt from 6103(b)(2)'s definition material files can redacted delete those parts would identify If mere removal details sufficed put envisioned by remainder protected categories included often irrelevant, itself extremely awkward, confusing, unnecessary. Petitioner's contrary construction likewise belied provisions 6103 set forth various exceptions general rule confidentiality recognize remains such even when it Moreover, legislative history refutes construction, since allowing redaction undercut 6103's primary purpose limiting access filings. In fact, was simply intended permit continuation IRS's practice releasing studies compilations do taxpayers. Thus, make discloseable, there no merit contention respondent has an FOIA duty undertake redaction. Pp. 14-18. 253 U.S.App.D.C. 85, 792 F.2d 153, affirmed. REHNQUIST, C.J., delivered opinion Court, all Members joined, BRENNAN SCALIA, JJ., who took part consideration decision case. Michael Lee Hertzberg, New York City, petitioner. Albert G. Lauber, Jr., Washington, D.C., respondent. Chief Justice REHNQUIST Court. 1 26 U.S.C. 6103, lays down "returns" therein confidential. elaborately 6103(b)(2); immediately after appears following Amendment: 2 "[B]ut term form taxpayer." 3 Petitioner Church Scientology California, seeking under Act, contends excepts Service (IRS) Respondent opposition argues will not, virtue take out information." We agree IRS. 4 (FOIA), 5 552, documents. Among materials sought were "[c]opies names of, Scientology, specific church entity identified words Hubbard and/or Dianetics their names, L. Ron Mary Sue written record, correspondence, document, memorandum, form, computor [sic] tape, program microfilm, contained in" extensive list respondent's case systems. Request Dated May 16, 1980, App. 20a-27a. similar offices personal areas number officials. Dissatisfied request, United States Columbia parties agreed—as they continue here—that sort statute referred 552(b)(3) matters are "specifically exempted . ."; thus, if forbids material, may produced FOIA. argued many 6103. "[r]eturns confidential" "except authorized this title." A "return" 6103(b)(1) "any return, declaration estimated tax, claim refund" including supporting schedules, attachments, lists. then supplies more information," includes: 6 "[A] over-assessments, whether was, being, examined subject investigation processing, data, received by, recorded prepared furnished to, collected Secretary existence, possible liability (or thereof) person title penalty, interest, fine, forfeiture, imposition, offense. ." 7 After providing detailed explanation 6103(b)(2), previously noted, continues: "but This last clause—the Amendment—was proposed floor amendment Senator Colorado adopted voice vote during debate on 1976 amendments Code. 8 camera review representative documents, 569 F.Supp. 1165 (D.D.C.1983). appealed Circuit. Following briefing argument before three-judge panel, sua sponte undertook en banc meaning modification works upon 6103(b)(2). concluded that, using form," Congress contemplated "not symbol document information, but product. 92, 160 (1986) (emphasis original). held, produce documents protected, requires have occurred "[M]ere enough, render requirement entirely duplicative nonidentification requirement."1 Id., at 95, F.2d, 163. granted certiorari, 479 1063, 107 947, 93 996 (1987), consider scope relation §§ (b).2 believes makes significantly greater inroads than did Appeals. It two interrelated contentions: first, removes classification taxpayer, and, second, 552(b)—requiring "[a]ny reasonably segregable portion" record provided requester portions exempt—compels redact where so bring within terms Amendment. reject both these arguments. 10 told practical matter, might report audit examination, internal correspondence concerning claim, notice deficiency issued proposing increase assessment. Tr. Oral Arg. 24-25. asserts segregation FOIA, 552(b), directs remove identifiers once purged identifiers, must because longer constitute described 11 find support arguments either language history. addition themselves, 6103(b)(1), elaborate description sorts related compelled keep irrelevant. entire section could been prefaced simple instruction elimination shift outside realm information. first determine taxpayer; only become pertinent. And interprets intent Congress' drafting awkward extreme. exempts "data " added) much natural phrasing omit confusing unnecessary refer 12 Other belie Subsections (c) through (o ) disclosed. These subsections provide circumstances, special safeguards, made available congressional committees, President, state officials, federal agencies. 6103(f)(1), (2), (4), example, allow distinguish between identifies taxpayer not. Subsection (f) thus inconsistent theory nonidentifying cease all. 13 Tax Reform 1976, Pub.L. 94-455, 90 Stat. 1520, part, indicates intend details. One major purposes revising tighten restrictions use entities See S.Rep. 94-938, p. 318 (1976), U.S.Code Cong. & Admin.News pp. 2897, 3747 ("[R]eturns should generally treated situations delineated newly amended 6103"). suggestion modify making eligible mean designed legislation's 14 circumstances us reluctant credit expansive purpose. During Senate floor, clear "does He added proposal: 15 "[T]he insure now extent allowed present law. Thus research model, individual 16 "The 'return information' neither enhance nor diminish obtainable Service. easily deletable type compilation which, current practice, disclosure, prevent instance, deleted made." 122 Cong.Rec. 24012 (1976). 17 remarks, manager legislation, Long, he "be happy conference. necessary, serve good purpose." passed became conference bill. 18 difficult believe manner work alteration basic thrust draft bill amending Senate's we impose data; change permitting have, seems us, minimum engendered resulted rollcall vote. More importantly, Haskell's remarks clearly indicate revise fashion. refers compilations, gives intimation require exists order comply requirement. All all, think common sense suggests, analogy Sir Arthur Conan Doyle's "dog didn't bark," having effect ascribes differently sponsor, nearly readily accepted 19 hold itself, identification deprive protection 6103(b). Since judgment accordingly 20 Affirmed. 21 Justices SCALIA Circuit substantial agreement Seventh Circuit's King v. IRS, 688 488 (1982), Eleventh Currie 704 523 (1983). "protects nonamalgamated items listed subsection (b)(2)(A), tabulations taxpayers." 493. Similarly, obligate what 531-532. Ninth Circuit, however, reached different result Long 596 362 (1979), cert. denied, 446 917, 100 1851, 64 (1980). found category addresses, deleted. 367-369. original panel applied undertaken 78, 146 (1986). Although erred accepting blanket assertion responsive unrelated California branch disclosure. remanded instructions conduct new about third justify withholding id., 84-85, 152-153.

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