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Case TitleGOLDSTEIN v. INTERNAL REVENUE SERVICE
DistrictDistrict of Columbia
CityWashington, DC
Case Number1:2014cv02186
Date Filed2014-12-23
Date ClosedOpen
JudgeJudge Amit P. Mehta
PlaintiffRICHARD GOLDSTEIN
Case DescriptionRichard Goldstein submitted a FOIA request to the IRS for records concerning his status as the heir of the state of his father, Samuel Goldstein. The agency ultimately responded with a CD containing 4,028 pages. The agency withheld 1,700 pages under Exemption 3 (other statutes). It also withheld information under Exemption 5 (privileges) and Exemption 7(D) (confidential sources). Goldstein appealed the agency's decision and the agency upheld its denial. Goldstein then filed suit.
Complaint issues: Exemption 3, Exemption 7(D)

DefendantINTERNAL REVENUE SERVICE
Documents
Docket
Complaint
Complaint attachment 1
Complaint attachment 2
Complaint attachment 3
Complaint attachment 4
Complaint attachment 5
Complaint attachment 6
Complaint attachment 7
Complaint attachment 8
Complaint attachment 9
Complaint attachment 10
Complaint attachment 11
Complaint attachment 12
Complaint attachment 13
Complaint attachment 14
Complaint attachment 15
Complaint attachment 16
Complaint attachment 17
Complaint attachment 18
Complaint attachment 19
Opinion/Order [37]
FOIA Project Annotation: Judge Amit Mehta has ruled the IRS has so far failed to show that it responded fully to a multi-part request from Richard Goldstein, the son and chief beneficiary of the estate of philanthropist Samuel Goldstein for tax records concerning the estate and its subsequent trust as well as records pertaining to communications between Goldstein's former attorney, David Capes, and IRS officials related to Goldstein's alleged whistleblower role in informing the agency that his sister and another attorney involved with the estate failed to report capital gains in order to avoid paying taxes. Observing that the record before him was not particularly illuminating as to what the agency had done, Mehta rejected the agency's claim that some records were not processed under FOIA because the agency required requesters like Goldstein to use another access regime under Section 6103. Mehta pointed out, however, that in Church of Scientology of California v. IRS, 792 F.2d 146 (D.C. Cir. 1986), the D.C. Circuit concluded that Section 6103 was an Exemption 3 statute and that any withholdings made by the IRS under that statute could be challenged under FOIA. Mehta explained that "even though the IRS has established a separate 'non-FOIA' process for requesting tax returns, as opposed to all other types of records held by the IRS, it does not follow that an action challenging the denial of such tax returns is not subject to FOIA. To the contrary, Church of Scientology makes clear that the IRS must defend any withholding of tax returns under the procedural and substantive rules of FOIA." While the IRS found that Goldstein had a "relational interest" in the estate's tax returns, it concluded that he had not shown an appropriate "material interest" and thus was not entitled to access the estate's tax returns. But Mehta found the agency had ignored its own regulations requiring it to inform requesters like Goldstein as to why they were not entitled to access. He noted that "the IRS' regulations impose burdens not only on the requester, but on the IRS itself." He continued: "Because the IRS did not notify Plaintiff 'in what respect the request was deficient,' he did not have the opportunity 'to resubmit' his request 'for reconsideration.' Instead, the IRS unilaterally assumed Plaintiff's material interest in seeking the estate's tax records. The IRS cannot now claim that Plaintiff failed to perfect his request when according to its own regulations, it denied him the opportunity to do so." Mehta next found that while the IRS had properly concluded that Goldstein was not a "direct member" of his father's living trust, "it clearly erred in finding that he was not a beneficiary of the Samuel R. Goldstein Living Trust. He plainly was," which meant Goldstein could obtain access to the tax returns of the living trust. Turning to Goldstein's request for records pertaining to Capes' communications with the IRS about possible tax evasion, Mehta found the records were not subject to Section 6103. He pointed out that 'Plaintiff's request encompasses more than 'return information,' even if that term is broadly interpreted."
Issues: Exemption 3 - Limited agency discretion
Opinion/Order [71]
User-contributed Documents
 
Docket Events (Hide)
Date FiledDoc #Docket Text

2014-12-231COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-3944806) filed by RICHARD GOLDSTEIN. (Attachments: # 1 Exhibit 1 Part A, # 2 Exhibit 1 Part B, # 3 Exhibit 1 Part C, # 4 Exhibit 2, # 5 Exhibit 3, # 6 Exhibit 4, # 7 Exhibit 5 Part A, # 8 Exhibit 5 Part B, # 9 Exhibit 5 Part C, # 10 Exhibit 6, # 11 Exhibit 7, # 12 Exhibit 8, # 13 Exhibit 9 Part A, # 14 Exhibit 9 Part B, # 15 Exhibit 10, # 16 Exhibit 11, # 17 Exhibit 12, # 18 Civil Cover Sheet, # 19 Summons)(Katzen, Adam) (Entered: 12/23/2014)
2014-12-232MOTION for Leave to Appear Pro Hac Vice :Attorney Name- T. Scott Tufts, :Firm- Tufts Law Firm, PLLC, :Address- 111 South Maitland Avenue, Suite 101, Maitland, FL 32751. Phone No. - 407-647-8886. Fax No. - 407-641-8082 Filing fee $ 100, receipt number 0090-3945036. Fee Status: Fee Paid. by RICHARD GOLDSTEIN (Katzen, Adam) (Entered: 12/23/2014)
2014-12-23Case Assigned to Judge Gladys Kessler. (md, ) (Entered: 12/23/2014)
2014-12-243SUMMONS (3) Issued Electronically 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: 12/24/2014)
2015-01-05Case randomly reassigned to Judge Amit P. Mehta. Judge Gladys Kessler no longer assigned to the case. (ztnr, ) (Entered: 01/05/2015)
2015-01-214RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 1/12/2015. Answer due for ALL FEDERAL DEFENDANTS by 2/11/2015. (Attachments: # 1 Declaration US Attorney District of Columbia)(Katzen, Adam) (Entered: 01/21/2015)
2015-01-215RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 1/12/15. (Attachments: # 1 Declaration US Attorney General)(Katzen, Adam) (Entered: 01/21/2015)
2015-01-216RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 1/9/2015 (Attachments: # 1 Declaration IRS)(Katzen, Adam) (Entered: 01/21/2015)
2015-02-06MINUTE ORDER granting 2 Motion for Leave to Appear Pro Hac Vice. Attorney Thomas Scott Tufts is hereby admitted pro hac vice to appear in this matter on behalf of Plaintiff. Signed by Judge Amit P. Mehta on 02/06/2015. (lcapm2) (Entered: 02/06/2015)
2015-02-117ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Bondada, Kavitha) (Entered: 02/11/2015)
2015-02-138ORDER. Both a complaint and an answer are now before the Court in this FOIA case. It is hereby ordered that the parties shall meet and confer and file a Joint Status Report on or before February 27, 2015. Please see the attached Order for additional details. Signed by Amit P. Mehta on 02/13/2015. (lcapm3) (Entered: 02/13/2015)
2015-02-13Set/Reset Deadlines/Hearings: Joint Status Report due by 2/27/2015. (cdw) (Entered: 02/18/2015)
2015-02-209ORDER TO SHOW CAUSE why this matter should not be consolidated with related matter 1:14-cv-02189-APM. The parties shall show cause in writing, either separately or jointly, on or before March 6, 2015. Please see the attached Order for additional details. Signed by Judge Amit P. Mehta on 02/20/2015. (lcapm2) (Entered: 02/20/2015)
2015-02-20Set/Reset Deadlines/Hearings: Parties response to Show Cause Order due by 3/6/2015. (cdw) (Entered: 02/23/2015)
2015-02-2710STATUS REPORT JOINT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 02/27/2015)
2015-03-0411AMENDED COMPLAINT against INTERNAL REVENUE SERVICE filed by RICHARD GOLDSTEIN. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2 Part 1, # 3 Exhibit 2 Part 2, # 4 Exhibit 2 Part 3, # 5 Exhibit 2 Part 4, # 6 Exhibit 3, # 7 Exhibit 4 Part 1, # 8 Exhibit 4 Part 2, # 9 Exhibit 4 Part 3, # 10 Exhibit 5, # 11 Exhibit 6 Part 1, # 12 Exhibit 6 Part 2, # 13 Exhibit 7, # 14 Exhibit 8, # 15 Exhibit 9, # 16 Exhibit 10, # 17 Exhibit 11 Part 1, # 18 Exhibit 11 Part 2, # 19 Exhibit 11 Part 3, # 20 Exhibit 11 Part 4, # 21 Exhibit 11 Part 5, # 22 Exhibit 12, # 23 Exhibit 13, # 24 Exhibit 14, # 25 Exhibit 15, # 26 Exhibit 16)(Tufts, T.) (Entered: 03/04/2015)
2015-03-0512MOTION for Extension of Time to Respond to Show Cause Order by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Bondada, Kavitha) (Entered: 03/05/2015)
2015-03-06MINUTE ORDER granting 12 Defendant Internal Revenue Service's Motion for Extension of Time to Respond to 9 Order to Show Cause. Defendant Internal Revenue Service shall show cause in writing on or before March 12, 2015. The court reminds Defendant that Local Rule 7(m) requires counsel to confer with opposing counsel before filing any nondispositive motion in a civil action, and further requires a party to include in its nondispositive motion a statement that the required discussion occurred, and a statement as to whether the motion is opposed. Signed by Judge Amit P. Mehta on 03/06/2015. (lcapm2) Modified on 3/6/2015 (zcdw). (Entered: 03/06/2015)
2015-03-0613RESPONSE TO ORDER TO SHOW CAUSE by RICHARD GOLDSTEIN re 9 Order, Plaintiff's Position Regarding Consolidation . (Tufts, T.) (Entered: 03/06/2015)
2015-03-06ENTERED IN ERROR..........MINUTE ORDER. The court will not, at this time, accept filing of 11 Plaintiff's Amended Complaint, because it does not comply with Federal Rule of Civil Procedure 15. Under Rule 15(a)(1), Plaintiff could have amended his Complaint once as a matter of right "21 days after service of a responsive pleading." Defendant filed a responsive pleading on February 11, 2015, more than 21 days before filing of the Amended Complaint. With the 21 days having now passed, an amendment to the original Complaint must be made under Rule 15(a)(2) either "with the opposing party's written consent or the court's leave." Plaintiff has sought neither. Therefore, the original Complaint shall remain the operative complaint in this matter until Plaintiff has complied with Rule 15(a)(2). Signed by Judge Amit P. Mehta on March 6, 2015. (lcapm2) Modified on 3/6/2015 (cdw). (Entered: 03/06/2015)
2015-03-06ENTERED IN ERROR..........MINUTE ORDER. The court will not, at this time, accept filing of 12 Plaintiff's Amended Complaint, because it does not comply with Federal Rule of Civil Procedure 15. Under Rule 15(a)(1), Plaintiff could have amended his Complaint once as a matter of right "21 days after service of a responsive pleading." Defendant filed a responsive pleading on February 11, 2015, more than 21 days before filing of the Amended Complaint. With the 21 days having now passed, an amendment to the original Complaint must be made under Rule 15(a)(2) either "with the opposing party's written consent or the court's leave." Plaintiff has sought neither. Therefore, the original Complaint shall remain the operative complaint in this matter until Plaintiff has complied with Rule 15(a)(2). Signed by Judge Amit P. Mehta on March 6, 2015. (lcapm2) Modified on 3/6/2015 (cdw). (Entered: 03/06/2015)
2015-03-1214RESPONSE TO ORDER TO SHOW CAUSE by INTERNAL REVENUE SERVICE . (Bondada, Kavitha) (Entered: 03/12/2015)
2015-03-17After considering 13 14 the parties' submissions to the court in response to 9 Order to Show Cause, the court will not consolidate this case with Case 1:14-cv-02189-APM. The parties are directed to continue to file all documents in Case 1:14-cv-02186-APM on this docket. Singed by Judge Amit P. Mehta on 03/17/2015. (lcapm2) (Entered: 03/17/2015)
2015-03-1815Amended ANSWER to 11 Amended Complaint,, by INTERNAL REVENUE SERVICE. Related document: 11 Amended Complaint,, filed by RICHARD GOLDSTEIN.(Bondada, Kavitha) (Entered: 03/18/2015)
2015-03-2616ORDER setting the following schedule for further proceedings: Defendant's Motion for Summary Judgment is due on or before May 1, 2015; Plaintiff's Opposition to Defendants Motion for Summary Judgment, and any Cross-Motion for Summary Judgment, is due on or before May 15, 2015; Defendant's Reply to Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before May 29, 2015; Plaintiff's Reply to Defendants Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before June 5, 2015. Plaintiff's requests for discovery and a Vaughn Index are denied without prejudice. Please see the attached Order for additional details. Signed by Judge Amit P. Mehta on 03/26/2015. (lcapm2) (Entered: 03/26/2015)
2015-03-26Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 5/1/2015. Response to Motion for Summary Judgment due by 5/15/2015. Reply to Motion for Summary Judgment due by 5/29/2015. Plaintiff's Cross Motion due by 5/15/2015. Response to Cross Motion due by 5/29/2015. Reply to Cross Motion due by 6/5/2015. (cdw) Modified on 3/30/2015 (cdw). (Entered: 03/30/2015)
2015-05-0117Consent MOTION to Amend/Correct 16 Order,,, by INTERNAL REVENUE SERVICE (Attachments: # 1 Proposed Order)(Bondada, Kavitha) (Entered: 05/01/2015)
2015-05-01MINUTE ORDER granting 17 Consent Motion to Amend Scheduling Order. Defendant's Motion for Summary Judgment is due on or before May 29, 2015; Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and any Cross-Motion for Summary Judgment, is due on or before June 12, 2015; Defendant's Reply to Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before June 26, 2015; Plaintiff's Reply to Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before July 3, 2015. Signed by Judge Amit P. Mehta on 05/01/2015. (Entered: 05/01/2015)
2015-05-2918MOTION for Extension of Time to file Dispositive Motion by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Bondada, Kavitha) (Entered: 05/29/2015)
2015-06-01MINUTE ORDER granting 18 Motion for Extension of Time to File Dispositive Motion. Defendant's Motion for Summary Judgment is due on or before June 3, 2015; Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and any Cross-Motion for Summary Judgment, is due on or before June 17, 2015; Defendant's Reply to Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before July 1, 2015; Plaintiff's Reply to Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before July 9, 2015. No further extensions shall be granted absent a showing of good cause. Good cause shall not include the press of other business. Signed by Judge Amit P. Mehta on 06/01/2015. (lcapm1) (Entered: 06/01/2015)
2015-06-01Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 6/3/2015. Response to Motion for Summary Judgment due by 6/17/2015. Reply to Motion for Summary Judgment due by 7/1/2015. Plaintiff's Cross Motion for Summary Judgment due by 6/17/2015. Response to Cross Motion due by 7/1/2015. Reply to Cross Motion due by 7/9/2015. (cdw) (Entered: 06/02/2015)
2015-06-0319MOTION for Summary Judgment , MOTION to Dismiss by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Undisputed Material Facts, # 3 Exhibit Mills Declaration, # 4 Exhibit Batch Declaration, # 5 Exhibit Lambert-Dean Declaration, # 6 Exhibit Lambert-Dean Exhibit A, # 7 Exhibit Queener Declaration, # 8 Exhibit Mele Declaration, # 9 Text of Proposed Order Proposed Order)(Bondada, Kavitha) (Entered: 06/03/2015)
2015-06-1020Consent MOTION to Amend/Correct 16 Order,,, by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order)(Tufts, T.) (Entered: 06/10/2015)
2015-06-1021ERRATA by INTERNAL REVENUE SERVICE 19 MOTION for Summary Judgment MOTION to Dismiss filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Exhibit Mills Declaration, # 2 Exhibit Batch Declaration, # 3 Exhibit Lambert-Dean Declaration, # 4 Exhibit Lambert-Dean Exhibit A, # 5 Exhibit Queener Declaration, # 6 Exhibit Mele Declaration)(Bondada, Kavitha) (Entered: 06/10/2015)
2015-06-10MINUTE ORDER granting 20 Consent Motion to Amend Scheduling Order. Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and any Cross-Motion for Summary Judgment, are due on or before June 29, 2015; Defendant's Reply to Plaintiff's Opposition to Defendant's Motion for Summary Judgment, and Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, are due on or before July 13, 2015; Plaintiff's Reply to Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, if any, is due on or before July 20, 2015. No further extensions shall be granted absent a showing of good cause. Good cause shall not include the press of business. Signed by Judge Amit P. Mehta on 06/10/2015. (lcapm2) (Entered: 06/10/2015)
2015-06-2922NOTICE of Filing of Declaration of T. Scott Tufts, In Support of Plaintiff's Opposition to Defendant's Statement of Undisputed Material Facts, Plaintiff's Statement of Undisputed Material Facts and Plaintiff's Opposition to Defendant's Motion to Dismiss and for Summary Judgment by RICHARD GOLDSTEIN (Attachments: # 1 Declaration of T. Scott Tufts, # 2 Exhibit 1, # 3 Exhibit 2, # 4 Exhibit 3, # 5 Exhibit 4, # 6 Exhibit 5, # 7 Exhibit 6, # 8 Exhibit 7, # 9 Exhibit 8, # 10 Exhibit 9, # 11 Exhibit 10 Part 1 of 5, # 12 Exhibit 10 Part 2 of 5, # 13 Exhibit 10 Part 3 of 5, # 14 Exhibit 10 Part 4 of 5 (a), # 15 Exhibit 10 Part 4 of 5 (b), # 16 Exhibit 10 Part 5 of 5 (a), # 17 Exhibit 10 Part 5 of 5 (b), # 18 Exhibit 11, # 19 Exhibit 12, # 20 Exhibit 13, # 21 Exhibit 14 Part 1 of 3, # 22 Exhibit 14 Part 2 of 3, # 23 Exhibit 14 Part 3 of 3 (a), # 24 Exhibit 14 Part 3 of 3 (b), # 25 Exhibit 15, # 26 Exhibit 16 Part 1 of 2, # 27 Exhibit 16 Part 2 of 2, # 28 Exhibit 17, # 29 Exhibit 18, # 30 Exhibit 19, # 31 Exhibit 20, # 32 Exhibit 21, # 33 Exhibit 22, # 34 Exhibit 23, # 35 Exhibit 24, # 36 Exhibit 25, # 37 Exhibit 26, # 38 Exhibit 27, # 39 Exhibit 28, # 40 Exhibit 29, # 41 Exhibit 30, # 42 Exhibit 31)(Tufts, T.) (Entered: 06/29/2015)
2015-06-2923MOTION for Vaughn Index and Pr by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order Proposed Order)(Tufts, T.) (Entered: 06/29/2015)
2015-06-2924Cross MOTION for Summary Judgment by RICHARD GOLDSTEIN (Attachments: # 1 Memorandum in Support Points and Authorities, # 2 Statement of Facts Statement, # 3 Statement of Facts Opposition Part 1 of 2, # 4 Statement of Facts Opposition Part 2 of 2, # 5 Text of Proposed Order Proposed Order)(Tufts, T.) (Entered: 06/30/2015)
2015-06-3025ERRATA by RICHARD GOLDSTEIN 22 Notice (Other),,,,, filed by RICHARD GOLDSTEIN. (Attachments: # 1 Exhibit 10 (Part 1 of 6), # 2 Exhibit 10 (Part 2 of 6), # 3 Exhibit 10 (Part 3 of 6), # 4 Exhibit 10 (Part 4 of 6), # 5 Exhibit 10 (Part 5 of 6), # 6 Exhibit 10 (Part 6 of 6))(Tufts, T.) (Entered: 06/30/2015)
2015-07-0626MOTION for Leave to File Plaintiff's Amended Memorandum of Points and Authorities in Opposition to Defendant's Motion to Dismiss and Defendant's Motion for Summary Judgment and In Support of Plaintiff's Cross-Motion for Summary Judgment by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order Proposed Order)(Tufts, T.) (Additional attachment(s) added on 7/7/2015: # 2 Exhibit) (td). (Entered: 07/06/2015)
2015-07-0627ENTERED IN ERROR. . . . .Memorandum in opposition to re 26 MOTION for Leave to File Plaintiff's Amended Memorandum of Points and Authorities in Opposition to Defendant's Motion to Dismiss and Defendant's Motion for Summary Judgment and In Support of Plaintiff's Cross-Motion for Summary Judgment filed by RICHARD GOLDSTEIN. (Attachments: # 1 Exhibit Amended Statement in Opposition to Defendants Statement of Undisputed Facts, # 2 Exhibit Plaintiff's Statement of Undisputed Material Facts)(Tufts, T.) Modified on 7/7/2015 (td). (Entered: 07/06/2015)
2015-07-07NOTICE OF CORRECTED DOCKET ENTRY: re 27 Memorandum in Opposition,, was entered in error and added as an Exhibit to docket entry no. 26 pending ruling of the Court. (td) (Entered: 07/07/2015)
2015-07-1328Consent MOTION for Extension of Time to File Response/Reply as to 26 MOTION for Leave to File Plaintiff's Amended Memorandum of Points and Authorities in Opposition to Defendant's Motion to Dismiss and Defendant's Motion for Summary Judgment and In Support of Plaintiff's Cross-Motion for Summary by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Bondada, Kavitha) (Entered: 07/13/2015)
2015-07-1329RESPONSE re 23 MOTION for Vaughn Index and Pr filed by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 07/13/2015)
2015-07-14MINUTE ORDER granting 26 Plaintiff's Motion for Leave to File Amended Memorandum of Points and Authorities in Opposition to Defendant's Motion to Dismiss and Defendant's Motion for Summary Judgment and in Support of Plaintiff's Cross-Motion for Summary Judgment. Plaintiff's Amended Memorandum, filed as Exhibit 2 to 26 , is deemed filed with the court. Signed by Judge Amit P. Mehta on 07/14/2015. (lcapm2) (Entered: 07/14/2015)
2015-07-14MINUTE ORDER granting 28 Consent Motion to Amend Scheduling Order. Defendant shall file its Reply and Opposition to [26-2] Plaintiff's Amended Memorandum of Points and Authorities in Opposition to Defendant's Motion to Dismiss and Defendant's Motion for Summary Judgment and in Support of Plaintiff's Cross-Motion for Summary Judgment, on or before July 20, 2015. Plaintiff shall file its Reply to Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment, on or before July 27, 2015. No further extensions shall be granted absent a showing of good cause. Good cause shall not include the press of other business. Signed by Judge Amit P. Mehta on 07/14/2015. (lcapm2) (Entered: 07/14/2015)
2015-07-1430Memorandum in opposition to re 19 MOTION for Summary Judgment MOTION to Dismiss filed by RICHARD GOLDSTEIN. (zrdj) (Entered: 07/14/2015)
2015-07-1431REPLY to opposition to motion re 24 Cross MOTION for Summary Judgment filed by RICHARD GOLDSTEIN. (See docket entry 30 to view document)(zrdj) (Entered: 07/14/2015)
2015-07-14Set/Reset Deadlines/Hearings: Defendant's reply and opposition due by 7/20/2015. Plaintiff's reply to Cross Motion due by 7/27/2015. (cdw) (Entered: 07/14/2015)
2015-07-2032RESPONSE re 24 Cross MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Statement of Undisputed Material Facts)(Bondada, Kavitha) (Entered: 07/20/2015)
2015-07-2033REPLY to opposition to motion re 19 MOTION for Summary Judgment MOTION to Dismiss filed by INTERNAL REVENUE SERVICE. (See docket entry 32 to view document)(zrdj) (Entered: 07/21/2015)
2015-07-21NOTICE OF ERROR re 32 Response to motion; emailed to kavitha.bondada@usdoj.gov, cc'd 6 associated attorneys -- The PDF file you docketed contained errors: 1. Two-part docket entry, 2. Counsel is reminded that a combined document must be filed using EACH event respectively. NO ACTION (zrdj, ) (Entered: 07/21/2015)
2015-07-2734REPLY to opposition to motion re 24 Cross MOTION for Summary Judgment filed by RICHARD GOLDSTEIN. (Tufts, T.) (Entered: 07/27/2015)
2015-07-2735NOTICE of Filing of Expert Report of Ronald E. Wise by RICHARD GOLDSTEIN re 34 Reply to opposition to Motion (Attachments: # 1 Exhibit A Part 1, # 2 Exhibit A Part 2)(Tufts, T.) (Entered: 07/28/2015)
2015-07-2836ERRATA on Plaintiff's Reply to Defendant's Response to Plaintiff's Cross-Motion for Summary Judgment by RICHARD GOLDSTEIN 24 Cross MOTION for Summary Judgment filed by RICHARD GOLDSTEIN. (Attachments: # 1 Plaintiff's Reply to Defendant's Response to Plaintiff's Cross-Motion for Summary Judgment)(Tufts, T.) (Entered: 07/28/2015)
2016-03-2537MEMORANDUM OPINION AND ORDER re: 19 Defendant's Motion for Summary Judgment, 24 Plaintiff's Cross-Motion for Summary Judgment, and 23 Plaintiff's Motion for Vaughn Index. Signed by Judge Amit P. Mehta on 03/25/2016. (lcapm3) (Entered: 03/25/2016)
2016-03-25Set/Reset Deadlines/Hearings: IRS' Status Report due by 4/25/2016. (cdw) (Entered: 03/25/2016)
2016-04-2538STATUS REPORT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 04/25/2016)
2016-04-27MINUTE ORDER: Upon consideration of the 38 Status Report, Defendant Internal Revenue Service is directed to file, on or before June 24, 2016, a subsequent Status Report which sets forth: 1) whether the FOIA requester provided supplemental information sufficient to perfect each item; 2) the Service's status in processing each perfected item, including the release of any records not exempt from disclosure; and 3) the status of the Service's issuing of a final administrative determination with respect to each of the items still at issue. Signed by Judge Amit P. Mehta on 04/27/2016. (lcapm3) (Entered: 04/27/2016)
2016-04-27Set/Reset Deadlines/Hearings: Defendant's Status Report due by 6/24/2016. (cdw) (Entered: 04/27/2016)
2016-06-2439STATUS REPORT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 06/24/2016)
2016-06-27MINUTE ORDER: Upon consideration of 39 Defendant's Status Report, Defendant shall file a subsequent Status Report on or before August 23, 2016, updating the court on its progress in issuing a final determination with respect to each of the items still at issue in this case. Signed by Judge Amit P. Mehta on 06/27/2016. (lcapm3) (Entered: 06/27/2016)
2016-06-27Set/Reset Deadlines/Hearings: Status Report due by 8/23/2016. (cdw) (Entered: 06/27/2016)
2016-08-2340STATUS REPORT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 08/23/2016)
2016-08-24MINUTE ORDER: In light of 40 Defendant's Status Report, Defendant Internal Revenue Service shall file a subsequent Status Report on or before October 24, 2016. The court is requesting an earlier status report than Defendant suggests with the expectation that Defendant will have completed its administrative determinations by then. Signed by Judge Amit P. Mehta on 08/24/2016. (lcapm3) (Entered: 08/24/2016)
2016-08-24Set/Reset Deadlines/Hearings: Defendant's Status Report due by 10/24/2016. (cdw) (Entered: 08/25/2016)
2016-10-2441STATUS REPORT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 10/24/2016)
2016-10-26MINUTE ORDER setting a status hearing for November 3, 2016, at 10:00 a.m., in Courtroom 10. In the event counsel or a party is unable to appear on the scheduled date and time due to an unresolvable scheduling conflict, counsel shall meet and confer and provide, via email, two alternative dates and times to the Courtroom Deputy Clerk, Ms. Chashawn White (Chashawn_White@dcd.uscourts.gov), who shall reset the status hearing and provide notice to the parties. Signed by Judge Amit P. Mehta on 10/26/2016. (lcapm3) (Entered: 10/26/2016)
2016-10-26Set/Reset Deadlines/Hearings: Status Conference set for 11/3/2016 at 10:00 AM in Courtroom 10 before Judge Amit P. Mehta. (cdw) (Entered: 10/26/2016)
2016-11-03Minute Entry for proceedings held before Judge Amit P. Mehta: Status Conference held on 11/3/2016. (Court Reporter: William Zaremba) (cdw) (Entered: 11/03/2016)
2016-11-03MINUTE ORDER: In light of the Status Conference held on November 3, 2016, the parties shall meet and confer and file a Joint Status Report on or before November 16, 2016, informing the court of the remaining issues in this matter and how the parties wish to proceed. Signed by Judge Amit P. Mehta on 11/03/2016. (lcapm1) (Entered: 11/03/2016)
2016-11-03Set/Reset Deadlines/Hearings: Joint Status Report due by 11/16/2016. (cdw) (Entered: 11/04/2016)
2016-11-1642STATUS REPORT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 11/16/2016)
2016-11-1643MOTION for Extension of Time to File Joint Status Report by RICHARD GOLDSTEIN (Tufts, T.) (Entered: 11/16/2016)
2016-11-1744Amended MOTION for Extension of Time to File Joint Status Report by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order)(Tufts, T.) (Entered: 11/17/2016)
2016-11-18MINUTE ORDER granting Plaintiff's 44 Amended Motion for Extension of Time to File Joint Status Report. Plaintiff's 43 Motion for Extension of Time to File Joint Status Report is denied as moot. The parties shall submit a Joint Status Report on or before November 23, 2016. Signed by Judge Amit P. Mehta on 11/18/2016. (lcapm3) (Entered: 11/18/2016)
2016-11-18Set/Reset Deadlines/Hearings: Joint Status Report due by 11/23/2016. (cdw) (Entered: 11/21/2016)
2016-11-2245Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 11/22/2016)
2016-11-28MINUTE ORDER: In light of 45 the parties' Joint Status Report, the parties shall submit a subsequent Joint Status Report on or before December 19, 2016, advising the court of progress in this matter and, if necessary, proposing a briefing schedule. Signed by Judge Amit P. Mehta on 11/28/2016. (lcapm3) (Entered: 11/28/2016)
2016-11-28Set/Reset Deadlines/Hearings: Joint Status Report due by 12/19/2016. (cdw) (Entered: 11/29/2016)
2016-12-1946Joint STATUS REPORT by RICHARD GOLDSTEIN. (Tufts, T.) (Entered: 12/19/2016)
2016-12-2047VACATED PURSUANT TO COURT'S ORDER OF 2/23/2017............ORDER: Having considered 46 the parties' Joint Status Report, the court sets the following schedule for further proceedings in this matter: Plaintiff's Motion to Consolidate shall be filed on or before January 16, 2017; Defendant's Opposition to Plaintiff's Motion to Consolidate shall be filed on or before January 30, 2017; Defendant's Motion for Summary Judgment shall be filed on or before February 2, 2017; Plaintiff's Opposition to Defendant's Motion for Summary Judgment and Plaintiff's Cross-Motion for Summary Judgment shall be filed on or before March 5, 2017; Defendant's Reply and its Opposition to Plaintiff's Cross-Motion for Summary Judgment shall be filed on or before March 27, 2017; and Plaintiff's Reply shall be filed on or before April 3, 2017. See attached Order for additional details. Signed by Judge Amit P. Mehta on 12/20/2016. (lcapm3) Modified on 2/24/2017 (zcdw). (Entered: 12/20/2016)
2016-12-20Set/Reset Deadlines/Hearings: Plaintiff's Motion to Consolidate due by 1/16/2017. Defendant's response due by 1/30/2017. Defendant's Summary Judgment motion due by 2/2/2017. Response to Motion for Summary Judgment due by 3/5/2017. Reply to Motion for Summary Judgment due by 3/27/2017. Plaintiff's Cross Motion due by 3/5/2017. Response to Cross Motion due by 3/27/2017. Reply to Cross Motion due by 4/3/2017. (cdw) (Entered: 12/21/2016)
2017-01-1648WITHDRAWN PURSUANT TO MINUTE ORDER FILED 4/19/2017.....AFFIDAVIT Of T. Scott Tufts, Esq. in Support of Motion to Consolidate by RICHARD GOLDSTEIN. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F)(Tufts, T.) Modified on 4/19/2017 (zrdj). (Entered: 01/16/2017)
2017-01-1649MOTION to Consolidate Cases by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order Proosed Order)(Tufts, T.) (Entered: 01/16/2017)
2017-01-2950NOTICE of Change of Address by T. Scott Tufts (Tufts, T.) (Entered: 01/29/2017)
2017-01-3051RESPONSE re 49 MOTION to Consolidate Cases filed by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 01/30/2017)
2017-02-0252Second MOTION to Dismiss; MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Undisputed Material Facts, # 3 Declaration of Thomas M. Batch, # 4 Declaration of Karl A. Stiften, # 5 Declaration of William M. Rowe, # 6 Rowe Declaration, Exhibit A, April 21, 2016 Letter, # 7 Rowe Declaration, Exhibit B, July 14, 2016 Letter, # 8 Rowe Declaration, Exhibit C, November 2, 2016 Letter, # 9 Rowe Declaration, Exhibit D, December 15, 2016 Letter, # 10 Rowe Declaration, Exhibit E, # 11 Rowe Declaration, Exhibit F, # 12 Rowe Declaration, Exhibit G, # 13 Text of Proposed Order)(Bondada, Kavitha). Added MOTION to Dismiss on 2/3/2017 (jf). (Entered: 02/02/2017)
2017-02-2253Unopposed MOTION for Extension of Time to File Response/Reply as to 52 Second MOTION for Summary Judgment MOTION to Dismiss by RICHARD GOLDSTEIN (Attachments: # 1 Proposed Order)(Tufts, T.) (Entered: 02/22/2017)
2017-02-23MINUTE ORDER granting 53 Plaintiff's Unopposed Motion for Extension of Time. Plaintiff's Opposition to Defendant's Second Motion to Dismiss and Motion for Summary Judgment and Plaintiff's Cross-Motion for Summary Judgment shall be filed on or before March 13, 2017; Defendant's Reply and its Opposition to Plaintiff's Cross-Motion for Summary Judgment shall be filed on or before April 3, 2017; and Plaintiff's Reply shall be filed on or before April 10, 2017. The December 20, 2016 Order 47 setting the schedule in this case is hereby vacated. Signed by Judge Amit P. Mehta on 02/23/2017. (lcapm3) (Entered: 02/23/2017)
2017-02-23Set/Reset Deadlines/Hearings: Response to 52 due by 3/13/2017. Reply due by 4/3/2017. Response to Motion for Summary Judgment due by 3/13/2017. Reply to Motion for Summary Judgment due by 4/3/2017. Plaintiff's Cross Motion due by 3/13/2017. Response to Cross Motion due by 4/3/2017. Reply to Cross Motion due by 4/10/2017. (cdw) (Entered: 02/24/2017)
2017-03-1354RESPONSE in Opposition to IRS' Statement of Undisputed Facts filed by RICHARD GOLDSTEIN. (Tufts, T.) (Entered: 03/13/2017)
2017-03-1355RESPONSE re 52 Second MOTION for Summary Judgment MOTION to Dismiss filed by RICHARD GOLDSTEIN. (Tufts, T.) (Entered: 03/13/2017)
2017-03-1356NOTICE of Statement of Undisputed Facts in Support of Cross Motion for Summary Judgment by RICHARD GOLDSTEIN re 54 Response to Document, 52 Second MOTION for Summary Judgment MOTION to Dismiss (Tufts, T.) (Entered: 03/13/2017)
2017-03-1357RESPONSE (ERRATA) re 52 Second MOTION for Summary Judgment MOTION to Dismiss Corrected to Replace DOc. 55 filed by RICHARD GOLDSTEIN. (Tufts, T.) Modified text on 3/14/2017 (td). (Entered: 03/13/2017)
2017-03-1358WITHDRAWN PURSUANT TO MINUTE ORDER FILED 4/19/2017.....NOTICE of FIling Declaration of Robert Gardner in Opposition of Motion Dismiss and Summary Judgment and In Support of Goldstein by RICHARD GOLDSTEIN re 52 Second MOTION for Summary Judgment MOTION to Dismiss, 57 Response to motion (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5)(Tufts, T.) Modified on 4/19/2017 (zrdj). (Entered: 03/13/2017)
2017-03-1359WITHDRAWN PURSUANT TO MINUTE ORDER FILED 4/19/2017.....NOTICE of Filing of Declaration of Tufts in Support of Cross Motion for Summary Judgment and Opposition to IRS' Motion to Dismiss and Summary Judgment by RICHARD GOLDSTEIN re 52 Second MOTION for Summary Judgment MOTION to Dismiss, 57 Response to motion (Attachments: # 1 Exhibit 1 Part 1, # 2 Exhibit 1 Part 2, # 3 Exhibit 2, # 4 Exhibit 3, # 5 Exhibit 4, # 6 Exhibit 5 Part 1, # 7 Exhibit 5 Part 2)(Tufts, T.) Modified on 4/19/2017 (zrdj). (Entered: 03/13/2017)
2017-03-1360NOTICE of Filing of Declaration of Tufts as to Prior Submissions Made by IRS in Support of Cross Motion for Summary Judgment and in Opposition of IRS' Motion to Dismiss/Summary Judgment by RICHARD GOLDSTEIN re 52 Second MOTION for Summary Judgment MOTION to Dismiss, 57 Response to motion (Tufts, T.) (Entered: 03/13/2017)
2017-03-1361Cross MOTION for Summary Judgment by RICHARD GOLDSTEIN (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order)(Tufts, T.) (Entered: 03/13/2017)
2017-04-0362RESPONSE re 56 Notice (Other) Plantiff's Statement of Undisputed Material Facts filed by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 04/03/2017)
2017-04-0363RESPONSE re 61 Cross MOTION for Summary Judgment and Reply in Support of Its Motion to Dimiss and Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Bondada, Kavitha) (Entered: 04/03/2017)
2017-04-1064REPLY to opposition to motion re 61 Cross MOTION for Summary Judgment filed by RICHARD GOLDSTEIN. (Tufts, T.) (Entered: 04/10/2017)
2017-04-1365MOTION to Withdraw 48 Affidavit and Replace with Redacted Document by RICHARD GOLDSTEIN (Attachments: # 1 Exhibit A Part 1, # 2 Exhibit A Part 2, # 3 Exhibit A Part 3, # 4 Exhibit A Part 4, # 5 Exhibit A Part 5, # 6 Exhibit A Part 6, # 7 Exhibit A Part 7)(Tufts, T.) (Entered: 04/13/2017)
2017-04-1366MOTION to Withdraw 58 Notice (Other), and Replace with Redacted Document by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order, # 2 Exhibit A Part 1, # 3 Exhibit A Part 2, # 4 Exhibit A Part 3, # 5 Exhibit A Part 4, # 6 Exhibit A Part 5, # 7 Exhibit A Part 6)(Tufts, T.) (Entered: 04/13/2017)
2017-04-1367MOTION to Withdraw 59 Notice (Other), and Replace with Redacted Document by RICHARD GOLDSTEIN (Attachments: # 1 Text of Proposed Order, # 2 Exhibit A Part 1, # 3 Exhibit A Part 2, # 4 Exhibit A Part 3, # 5 Exhibit A Part 4, # 6 Exhibit A Part 5, # 7 Exhibit A Part 6, # 8 Exhibit A Part 7, # 9 Exhibit A Part 8)(Tufts, T.) (Entered: 04/13/2017)
2017-04-1468NOTICE by RICHARD GOLDSTEIN re 67 MOTION to Withdraw 59 Notice (Other), and Replace with Redacted Document , 66 MOTION to Withdraw 58 Notice (Other), and Replace with Redacted Document , 65 MOTION to Withdraw 48 Affidavit and Replace with Redacted Document (Tufts, T.) (Entered: 04/14/2017)
2017-04-19MINUTE ORDER granting 65 , 66 , and 67 Plaintiff's Motions to Withdraw 48 , 58 , and 59 , and Replace with Redacted Documents. The attachments to Plaintiff's Motion, ECF No. 65, shall replace the documents in ECF No. 48; the attachments to Plaintiff's Motion, ECF No. 66, shall replace the documents in ECF No. 58; and the attachments to Plaintiff's Motion, ECF No. 67, shall replace the documents in ECF No. 59. Signed by Judge Amit P. Mehta on 04/19/2017. (lcapm3) (Entered: 04/19/2017)
2017-04-1969NOTICE of redacted documents by RICHARD GOLDSTEIN (See docket entry 65 , 66 or 67 exhibits to view documents) by RICHARD GOLDSTEIN (zrdj) (Entered: 04/19/2017)
2017-07-2470MOTION (Request) to Take Judicial Notice by RICHARD GOLDSTEIN re 61 Cross MOTION for Summary Judgment , 52 Second MOTION for Summary Judgment MOTION to Dismiss (Attachments: # 1 Exhibit TIGTA Report of 7-13-17)(Tufts, T.) Modified event title on 7/25/2017 (znmw). (Entered: 07/24/2017)
2017-09-2971MEMORANDUM OPINION AND ORDER granting in part and denying in part 52 Defendant's Second Motion to Dismiss and Motion for Summary Judgment, and denying 61 Plaintiff's Cross-Motion for Summary Judgment. See the attached Memorandum Opinion and Order for further details. Signed by Judge Amit P. Mehta on 09/29/2017. (lcapm2) (Entered: 09/29/2017)
2017-09-2972MINUTE ORDER denying as moot 49 Plaintiff's Motion to Consolidate Cases, and 70 Plaintiff's Motion to Take Judicial Notice. Signed by Judge Amit P. Mehta on 09/29/2017. (lcapm2) (Entered: 09/29/2017)
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by FOIA Project Staff