Opinion ID: 677363
Heading Depth: 3
Heading Rank: 3

Heading: Documents Exempt Under Sec. 552(b)(7)(E)

Text: 25 The IRS is not required to release records or information compiled for law enforcement purposes, but only to the extent that the production of such law enforcement records or information ... would disclose techniques and procedures for law enforcement investigations or prosecutions, or would disclose guidelines for law enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk circumvention of the law. 5 U.S.C. Sec. 552(b)(7)(E). 26 The Beckers argue that exemption 7(E) is properly invoked only for techniques not generally known to the public.... the technique used to identify the plaintiffs in the present case [a 1985 IRS raid on the National Commodity Exchange Association] is well-known to the public. Pls.' Br. at 30-31. 27 Our review of the documents, however, shows that none of the documents the IRS withheld under (7)(E) relate to the raid, but rather discuss varied investigative techniques used by the IRS with respect to tax protesters. The documents unquestionably fall under the exemption. We therefore conclude that Judge Rovner's finding that the relevant documents were exempt under Sec. 552(b)(7)(E) was not clearly erroneous. 24