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POET-DSM Project Liberty, LLC
v.
Iowa Department of Revenue
Appellant
POET-DSM Project Liberty, LLC
Appellee
Iowa Department of Revenue
Attorney for the Appellant
Cody J. Edwards, Ronald L. Mountsier, and William M. Reasoner
Attorney for the Appellee
Andrew N. Jensen and Stephen P. Sullivan, Assistant Attorneys General
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Polk County, Scott J. Beattie, Judge. AFFIRMED. Heard by Tabor, C.J., and Ahlers and Sandy, JJ. Opinion by Tabor, C.J. (14 pages)
A taxpayer appeals the judicial review decision affirming the director of the Iowa Department of Revenue and denying its request to keep its tax protest confidential under Iowa Code section 22.7 (2021), the Open Records Act. OPINION HOLDS: On our review of this administrative appeal, we agree with the district court and the agency that the documents are not categorically exempt from public disclosure under Iowa Code section 22.7, subsections 6 and 18. Because we agree with that outcome, we affirm.
