Larry H. Coleman v. Matthew Kisber, et al.

This case involves a petition for access to certain documents pursuant to the Tennessee Public Records Act, Tenn. Code Ann. _ 10-7-101 et seq. The appellees asserted in the trial court, and on appeal, that the documents are confidential and privileged pursuant to the tax information and tax administration information exceptions found in Tenn. Code Ann. _ 67-1- 1702; pursuant to the "ECD exception" provided in Tenn. Code Ann. _ 4-3-730(c); and also pursuant to the Deliberative Process Privilege. The trial court denied the appellant's petition finding that the ECD exception applied and therefore, held that the documents at issue should remain confidential for five years. The trial court, however, found that the tax information and tax administration information exceptions did not apply and declined to apply a Deliberative Process Privilege. Appellant appealed the trial court's denial of his petition. On appeal, the appellees assert that the trial court erred in not finding the tax information and tax administration information exceptions applicable and in not applying the Deliberative Process Privilege. After reviewing the record, including the withheld documents, we find that the trial court erred in not finding that the tax information and tax administration information exceptions, as provided in Tenn. Code Ann. _ 67-1-1702, applied. Consequently, we affirm the trial court's denial of the appellant's petition but for different reasoning.