Bank of Hemet v. United States

Ultimately at issue in this Freedom of Information Act case is whether the Bureau of Economic Analysis ("BEA") is obligated to release to Susan and Philip Long certain computer tapes, now in the BEAs possession, that were prepared by the Internal Revenue Service in connection with its Taxpayer Compliance Measurement Program ("TCMP"). On the basis of the record before us, we affirm the district courts rulings that FOIAs Exemption 3 did not bar disclosure and that the BEA was not entitled subsequently to amend its answer to assert additional defenses to disclosure.