Opinion
21-cv-00253
11-30-2021
OPINION & ORDER [RESOLVING DOC. 35]
JAMES S. GWIN, UNITED STATES DISTRICT COURT JUDGE
In this case, Plaintiff Pipe Fitters Local Union No. 120 (“Local 120”) alleges that Defendants breached a collective bargaining agreement by using non-bargaining unit members to perform bargaining unit work.
Plaintiff Local 120 filed a motion for summary judgment. Plaintiff attached Defendants' quarterly federal tax returns as exhibits to that motion.
Doc. 33.
Doc. 33-45; Doc. 33-46.
Now, Defendants' move to strike or seal the tax return exhibits. Defendants argue that the tax returns are designated as confidential by statute.
The Sixth Circuit applies a “strong presumption in favor of openness” to court records. However, the Sixth Circuit recognizes an exception to that presumption for “information required by statute to be maintained in confidence.” That exception applies to the tax return exhibits at issue here. Under 26 U.S.C. § 6103, tax returns are confidential.
Shane Group, Inc. v. Blue Cross Blue Shield of Michigan, 825 F.3d 299, 305 (6th Cir. 2016) (quoting Brown & Williamson Tobacco Corp. v. F.T.C., 710 F.2d 1165, 1179 (6th Cir. 1983)).
Id. at 308 (quoting Baxter Intern., Inc. v. Abbott Laboratories, 297 F.3d 544, 546 (7th Cir. 2002)).
Defendants meet their burden to justify sealing the exhibits.
For the reasons stated above, the Court GRANTS Defendants' motion to seal the tax return exhibits.
IT IS SO ORDERED.