Fort Cherry School District v. Coppola
Commonwealth Court of Pennsylvania
No. 1038 C.D. 2011
February 23, 2012
The Commonwealth Court reversed an Office of Open Records (“OOR”) determination and ruled that W-2 forms were exempt from disclosure because they are protected by a federal statute.
Background
Susan Coppola submitted a Right to Know Law (“RTKL”) request to the Fort Cherry School District seeking W-2 forms for four individuals.
The school district denied the request. The school district asserted that the forms were protected by the federal Internal Revenue Code, and that the forms contained personal financial information, Social Security, and employee identification numbers exempt under the RTKL.
On appeal, the OOR determined that W-2 forms are subject to disclosure as long as personal information is redacted.
The Court of Common Pleas of Washington County affirmed this ruling on appeal, and the school district appealed to the Commonwealth Court.
Commonwealth Court Decision
The RTKL provides that records should not be disclosed if they are exempt “under any other federal or state law.”
The court explained that the Internal Revenue Code prohibits the disclosure of “returns” and “return information.”
In an earlier case, the court had ruled that W-2s are considered return information. As such, the court held “W-2s are exempt by federal statute and the OOR erred in ordering disclosure of the W-2s to [Coppola] in redacted form.”
The court therefore reversed the OOR and trial court rulings.
▪ February 23, 2012 – Commonwealth Court Opinion – No. 1038 C.D. 2011