Court of Appeals for the Ninth Circuit June 7, 1995, 93-16600 (Robert Kamman v. United States Internal Revenue Service)

O’SCANNLAIN, Circuit Judge:

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.