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Case TitleJUDICIAL WATCH, INC. v. INTERNAL REVENUE SERVICE
DistrictDistrict of Columbia
CityWashington, DC
Case Number1:2013cv01759
Date Filed2013-11-07
Date Closed2015-07-06
JudgeJudge Emmet G. Sullivan
PlaintiffJUDICIAL WATCH, INC.
Case DescriptionJudicial Watch requested all records related to the selection of individuals for audit based on information contained in 501(c)(4) tax exempt applications. The agency acknowledged receipt of the request and indicated that it was taking an extension of time to respond. After still hearing nothing from the agency after the extension of time expired, Judicial Watch filed suit.
Complaint issues: search, improper withholding, attorney's fees

DefendantINTERNAL REVENUE SERVICE
Documents
Docket
Complaint
Complaint attachment 1
Complaint attachment 2
Complaint attachment 3
Complaint attachment 4
Opinion/Order [25]
FOIA Project Annotation: Judge Emmet Sullivan has ruled that the IRS conducted an adequate search for records showing that an individual had been recommended for an audit because of a tax-exempt organization application. Based on allegations that the IRS had singled out conservative organizations for undue scrutiny of their 501(c)(4) tax-exempt applications, Judicial Watch requested records showing any individual that was referred for audit during that time period. The agency searched the records of its Tax Exempt and Government Entities Division for any indication that such a referral had occurred. After finding no records at the Tax Exempt and Government Entities Division, the agency proceeded to search for any referrals to its other three divisions. That search also turned up no records. While Judicial Watch did not directly challenge the search, it argued that other evidence indicated that such referrals may have been made and pointed to the fact that IRS officials had talked to the Justice Department about criminally prosecuting individuals who had allegedly provided false information on their applications. Sullivan rejected that analogy, noting that "how that bears on whether the IRS referred individuals internally for audit based on information contained in a 501(c)(4) application is entirely unexplained." Judicial Watch also claimed the IRS used names that appeared on donor lists to identify individuals for an audit. But Sullivan pointed out that "donor lists, moreover, are submitted to the IRS for other purposes, so it is meaningless that they may have been received by IRS officials. Any correlation between a name on a donor list and an audit cannot, without more, overcome the presumption that the IRS's detailed explanation of its audit-referral processes and its search thereof was complete and correct in determining that no responsive referrals occurred during the relevant time period." Judicial Watch suggested that the IRS's search was inadequate because it did not search its email system. Sullivan, however, agreed with the agency that such a search, particularly without any evidence that any responsive records would be located, was unduly burdensome. The IRS argued that such a search would require individual searches of the email accounts of 16,000 employees. Sullivan indicated that "it is speculation at best to say that there exist communications discussing decisions to audit an individual based upon 501(c)(4) applications." He concluded that "even if there was a small likelihood of success, the Court, according the IRS's affidavits the appropriate presumption of good faith, finds that the IRS has established a very significant burden that would render Judicial Watch's proposed search unreasonable."
Issues: Adequacy - Search, Search - Reasonableness of search
User-contributed Documents
 
Docket Events (Hide)
Date FiledDoc #Docket Text

2013-11-081COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-3529009) filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Civil Cover Sheet, # 2 Summons U.S. Attorney, # 3 Summons U.S. Attorney General, # 4 Summons IRS)(Orfanedes, Paul) (Entered: 11/08/2013)
2013-11-082LCvR 7.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by JUDICIAL WATCH, INC. (Orfanedes, Paul) (Entered: 11/08/2013)
2013-11-08Case Assigned to Judge Emmet G. Sullivan. (md, ) (Entered: 11/08/2013)
2013-11-083ELECTRONIC SUMMONS ISSUED (3) as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachments: # 1 Summons 2nd, # 2 Summons 3rd, # 3 Notice of Consent, # 4 Consent Form)(md, ) (Entered: 11/08/2013)
2013-12-034RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 11/15/2013. Answer due for ALL FEDERAL DEFENDANTS by 12/15/2013. (Attachments: # 1 Declaration of Cristina Rotaru)(Orfanedes, Paul) (Entered: 12/03/2013)
2013-12-035RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 11/15/2013. (Attachments: # 1 Declaration of Cristina Rotaru)(Orfanedes, Paul) (Entered: 12/03/2013)
2013-12-036RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 11/18/2013 (Attachments: # 1 Declaration of Cristina Rotaru)(Orfanedes, Paul) (Entered: 12/03/2013)
2013-12-187ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Gelblum, Yonatan) (Entered: 12/18/2013)
2013-12-188ORDER FOR MEET AND CONFER REPORT. Attorney Meet and Confer Conference due by 1/10/2014. Meet & Confer Statement due by 1/24/2014. Signed by Judge Emmet G. Sullivan on 12/18/13. (mac) (Entered: 12/18/2013)
2013-12-239NOTICE of Appearance by Ramona Raula Cotca on behalf of JUDICIAL WATCH, INC. (Cotca, Ramona) (Entered: 12/23/2013)
2014-01-1410NOTICE of Appearance by Norah Elizabeth Bringer on behalf of INTERNAL REVENUE SERVICE (Bringer, Norah) (Entered: 01/14/2014)
2014-01-2211MEET AND CONFER STATEMENT. (Bringer, Norah) (Entered: 01/22/2014)
2014-04-09MINUTE ORDER. In light of the parties' 11 Meet and Confer Statement, Defendant shall turn over any responsive, non-exempt records to Plaintiff by no later than April 23, 2014. Plaintiff shall notify Defendant whether it is satisfied with the production by no later than May 7, 2014. The parties shall file a joint status report, including a recommendation for further proceedings, by no later than May 14, 2014. SO ORDERED. Signed by Judge Emmet G. Sullivan on April 9, 2014. (lcegs1, ) (Entered: 04/09/2014)
2014-04-09Set/Reset Deadlines: Defendant to turn over responsive, non exempt records to Plaintiff due by 4/23/2014. Plaintiff to notify Defendant whether it is satisfied with production due by 5/7/2014. Joint Status Report due by 5/14/2014. (mac) (Entered: 04/09/2014)
2014-05-1412STATUS REPORT (Joint) by INTERNAL REVENUE SERVICE. (Bringer, Norah) (Entered: 05/14/2014)
2014-05-21MINUTE ORDER. In light of the parties joint status report, Defendant shall provide Plaintiff with revised draft declarations supporting its position that it has no responsive records by no later than July 16, 2014. Plaintiff shall notify Defendant whether it is satisfied with those declarations by no later than August 6, 2014. The parties shall file a joint status report, including a recommendation for further proceedings, by not later than August 20, 2014. SO ORDERED. Signed by Judge Emmet G. Sullivan on May 21, 2014. (lcegs1) (Entered: 05/21/2014)
2014-05-22Set/Reset Deadlines: Status Report due by 8/6/2014 (mac) (Entered: 05/22/2014)
2014-06-0413NOTICE OF SUBSTITUTION OF COUNSEL by Geoffrey John Klimas on behalf of INTERNAL REVENUE SERVICE Substituting for attorney Norah Elizabeth Bringer (Klimas, Geoffrey) (Entered: 06/04/2014)
2014-06-0614NOTICE OF WITHDRAWAL OF APPEARANCE by INTERNAL REVENUE SERVICE re 13 Substitution of Counsel (Bringer, Norah) (Entered: 06/06/2014)
2014-06-0615NOTICE OF WITHDRAWAL OF APPEARANCE as to INTERNAL REVENUE SERVICE. Attorney Yonatan Gelblum terminated. (Gelblum, Yonatan) (Entered: 06/06/2014)
2014-06-1716NOTICE of Appearance by Andrew C. Strelka on behalf of INTERNAL REVENUE SERVICE (Strelka, Andrew) (Entered: 06/17/2014)
2014-07-2817NOTICE OF WITHDRAWAL OF APPEARANCE as to INTERNAL REVENUE SERVICE. Attorney Andrew C. Strelka terminated. (Strelka, Andrew) (Entered: 07/28/2014)
2014-08-0618STATUS REPORT (JOINT) by INTERNAL REVENUE SERVICE. (Klimas, Geoffrey) (Entered: 08/06/2014)
2014-08-06MINUTE ORDER. Upon consideration of 18 the parties' joint proposed scheduling order, the parties are directed to comply with the following briefing schedule: defendant's motion for summary judgment shall be filed by no later than September 22, 2014. Plaintiff's opposition shall be filed by no later than October 22, 2014. If plaintiff chooses to file a cross-motion, it shall be combined with the opposition and filed on the same date. Defendant's reply and, if applicable, combined opposition shall be filed by no later than November 21, 2014. Plaintiff's reply, if applicable, shall be filed by no later than December 17, 2014. Signed by Judge Emmet G. Sullivan on August 6, 2014. (lcegs4) (Entered: 08/06/2014)
2014-08-06Set/Reset Deadlines: defendant's motion for summary judgment due by 9/22/2014. Plaintiff's opposition due by 10/22/2014. plaintiff chooses to file a cross-motion, it shall be combined with the opposition and filed on the same date. Defendant's reply due by 11/21/2014. Plaintiff's reply due by 12/17/2014. (tcr) (Entered: 08/06/2014)
2014-09-2219MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Statement of Facts, # 2 Declaration of Tamera L. Ripperda, # 3 Declaration of Dagoberto Gonzalez, # 4 Declaration of David W. Horton, # 5 Declaration of Cheryl P. Claybough, # 6 Declaration of Karen M. Schiller, # 7 Text of Proposed Order, # 8 Certificate of Service)(Klimas, Geoffrey) (Entered: 09/22/2014)
2014-10-2220Memorandum in opposition to re 19 MOTION for Summary Judgment filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Statement of Facts, # 2 Exhibit Declaration of Thomas J. Fitton and Exhibits A-C, # 3 Exhibit Declaration of Neguiel Hicks, # 4 Text of Proposed Order)(Cotca, Ramona) (Entered: 10/22/2014)
2014-11-1921NOTICE of Appearance by Stephanie Ann Sasarak on behalf of INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 11/19/2014)
2014-11-2122STATUS REPORT and Recommendation of the IRS by INTERNAL REVENUE SERVICE. (Banerjee, Carmen) (Entered: 11/21/2014)
2014-11-2123REPLY to opposition to motion re 19 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's Statement of Undisputed Material Facts, # 2 Declaration, # 3 Declaration, # 4 Declaration, # 5 Declaration)(Sasarak, Stephanie) (Entered: 11/21/2014)
2015-07-0324ORDER granting 19 motion for summary judgment. Signed by Judge Emmet G. Sullivan on July 3, 2015. (lcegs2) (Entered: 07/03/2015)
2015-07-0325MEMORANDUM OPINION. Signed by Judge Emmet G. Sullivan on July 3, 2015. (lcegs2) (Entered: 07/03/2015)
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by FOIA Project Staff
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