The Justice Department wants to convince a federal appeals court in Washington, D.C., that the accounting firm Deloitte should be forced to give up tax documents stemming from auditing services provided to Dow Chemical Company.

Judge Richard Leon of the U.S. District Court for the District of Columbia ruled against Justice in June 2009, saying that the requested documents are confidential. The government is seeking the documents amid a civil tax refund case in federal district court in Louisiana that was brought by Dow’s majority-owned partnership, the Chemtech Partnership.

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