The judge of the US Federal Court, Karen Henderson, wrote that the President should be granted the same personal rights as any other citizen.
"This case raises the question of whether a citizen – in this case a non-profit organization – can use a FOIA request to obtain, without his consent, the tax records of a non-connected person," Henderson wrote in a statement for himself and two more appeal judges. "With a few limited exceptions – all not applicable here – the answer is" no. "
Former presidents have of course made their tax returns, but Trump has refused to publicize his papers both as a candidate and in office.  Henderson wrote that the President's tax returns are protected by the IRS.
"Nobody can ask for someone else's tax records to be examined," she wrote. "And the Internal Revenue Code covers both ordinary taxpayers
The ruling at the Federal Circuit Court in Washington DC upheld the previous decision of a court-appointed judge denying the freedom of information action against the IRS by the non-profit Election Privacy Information Center (EPIC). in 201
The non-profit organization sent a FOIA application to the IRS Shortly after the 2016 elections in which she sought the Trump tax return, which dates back to 2010, and all other signs of financial ties with the Russians, government or Russian companies, "Henderson said.
The IRS rejected the FOIA request and a subsequent request from EPIC, causing the non-profit organization to sue the IRS.
The ruling will not end the efforts to win the release of Trump's tax data.
During the presidential campaign in 2016, Trump broke with the standards candidates and declined to release his tax returns for public review.
Donna Borak and Sophie Tatum of CNN contributed to this report.