Levin v. IRS (N.D. Ala.) -- finding that the IRS properly relied on Exemption 7(A) and 7(E) to withhold guidance and templates used by IRS examiners in Employee Retention Credit (ERC) examinations, even though the materials were not tied to a specific taxpayer or investigation.
Summaries of published opinions issued in 2026 are available here. Earlier opinions are available for 2025, 2024, and from 2015 to 2023.