Preti Flaherty Beliveau & Pachios LLP v. State Tax AssessorAnnotate this Case
Plaintiff was a Maine-based law firm with affiliated law offices in other states. In an effort to determine the proper Maine income tax treatment for distributions to its New Hampshire partners, Plaintiff filed a Freedom of Access Act (Act) request with the Maine Revenue Service and the State Tax Assessor, ultimately seeking all allocation and apportionment formulas, methodologies, or calculations applicable to the determination of Maine income tax for nonresident partners in a partnership. The Revenue Service filed for in camera review of seven documents. After reviewing the documents in camera, the superior court determined that the documents were confidential and thus not subject to redaction or disclosure. The Supreme Court affirmed, holding that the documents that were covered by Plaintiff’s request for information consisted entirely of information deemed confidential pursuant to Me. Rev. Stat. Ann. 36, 191(1), which excepts certain tax information and records from the definition of public records pursuant to the Act.