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Case TitleSmart-Tek Service Solutions Corp. v. United States Internal Revenue Service
DistrictSouthern District of California
CitySan Diego
Case Number3:2015cv00452
Date Filed2015-02-27
Date ClosedOpen
JudgeJudge Barry Ted Moskowitz
PlaintiffSmart-Tek Service Solutions Corp
Case DescriptionSmart-Tek Service Solutions Corp., described in the complaint as a defunct corporation, submitted a FOIA request to the IRS. The agency acknowledged receipt of the request, but after hearing nothing further from the agency, Smart-Tek Service Solutions Corp. filed suit.
Complaint issues: Failure to respond within statutory time limit, Litigation - Vaughn index, Litigation - Attorney's fees

DefendantUnited States Internal Revenue Service
Documents
Docket
Complaint
Complaint attachment 1
Opinion/Order [17]
FOIA Project Annotation: A federal court in California has ruled that Smart-Tek Service Corporation may proceed with its FOIA suit against the IRS even though as a dissolved company under Florida law its ability to bring suit is limited to issues involved in winding up its affairs. Smart-Tek Service made a request to the IRS for its tax records. When the IRS failed to respond, Smart-Tek Service filed suit. The agency contended that since Smart-Tek Service was a dissolved company, it did not standing to bring a FOIA suit. The court disagreed, noting that "Plaintiff's FOIA suit falls within the realm of statutorily permitted acts for dissolved Florida corporations because it seeks documents that may be necessary for determining and settling Plaintiff's tax liabilities in the course of winding up. By attempting to obtain such tax-related agency records, Plaintiff is not conducting new business prohibited by [the Florida statute]. Instead, Plaintiff is taking steps that are a part of a corporation's winding up process after dissolution."
Issues: Litigation - Jurisdiction - Standing
Opinion/Order [36]
User-contributed Documents
 
Docket Events (Hide)
Date FiledDoc #Docket Text

2015-02-271COMPLAINT Against United States Internal Revenue Service (Filing fee $ 400 receipt number 0974-7847836.), filed by Smart-Tek Service Solutions Corp. (Attachments: # 1 Cover Sheet) The new case number is 3:15-cv-00452-H-NLS. Judge Marilyn L. Huff and Magistrate Judge Nita L. Stormes are assigned to the case. (Shamoun, Ronson)(acc)(jrd) (Entered: 02/27/2015)
2015-02-272Summons Issued. Counsel receiving this notice electronically should print this summons and serve it in accordance with Rule 4, Fed.R.Civ.P and LR 4.1. (acc)(jrd) (Entered: 02/27/2015)
2015-03-033CERTIFICATE OF SERVICE by Smart-Tek Service Solutions Corp re 1 Complaint, (Shamoun, Ronson) (ag). (Entered: 03/03/2015)
2015-03-094SUMMONS Returned Executed by Smart-Tek Service Solutions Corp. United States Internal Revenue Service served. (Shamoun, Ronson) (ag). (Entered: 03/09/2015)
2015-03-095SUMMONS Returned Executed by Smart-Tek Service Solutions Corp. United States Internal Revenue Service served. (Shamoun, Ronson) (ag). (Entered: 03/09/2015)
2015-03-206NOTICE OF RELATED CASE(S) by Smart-Tek Service Solutions Corp of case(s) 15-cv-447-BTM-JMA; 15-cv-455-H-BGS; 15-cv-453-JLS-RBB; 15-cv-449-L-NLS re 1 Complaint, . (Shamoun, Ronson) Modified on 3/23/2015 to note that a low number order was issued; 15-cv-447-BTM-JMA (ag). (Entered: 03/20/2015)
2015-03-207NOTICE of Party With Financial Interest by Smart-Tek Service Solutions Corp re 1 Complaint, (Shamoun, Ronson) (ag). (Entered: 03/20/2015)
2015-03-278ORDER OF TRANSFER PURSUANT TO LOW NUMBER RULE. Case reassigned to Judge Barry Ted Moskowitz and Magistrate Judge Jan M. Adler for all further proceedings. Judge Marilyn L. Huff and Magistrate Judge Nita L. Stormes no longer assigned to case. Create association to 3:15-cv-00447-BTM-JMA. The new case number is 15-CV-0452-BTM-JMA. Signed by Judge Marilyn L. Huff on 03/27/2015. Signed by Judge Barry Ted Moskowitz on 03/25/2015.(ag) (Entered: 03/30/2015)
2015-03-319MOTION for Extension of Time to File Answer or other Responsive Pleading by United States Internal Revenue Service. (Attachments: # 1 Supplement Proposed Order)(Josey, Stephen)Attorney Stephen Andrew Josey added to party United States Internal Revenue Service(pty:dft) qc email re proposed order on 4/1/2015 (rlu). (Entered: 03/31/2015)
2015-04-0110MOTION re 9 MOTION for Extension of Time to File Answer or other Responsive Pleading for entry of Stipulation by United States Internal Revenue Service. (Attachments: # 1 Supplement Stipulation)(Josey, Stephen) qc email re proposed order on 4/2/2015 (rlu). (Entered: 04/01/2015)
2015-04-0311Stipulation Regarding Time for Answer. The parties stipulate that the United States has until 05/04/2015 to answer or otherwise respond to the Plaintiffs complaint. Signed by Judge Barry Ted Moskowitz on 04/01/2015. (ag) (Entered: 04/03/2015)
2015-04-0312ORDER. The United States Motion for Entry of Stipulation is hereby granted. Signed by Judge Barry Ted Moskowitz on 04/03/2015.(ag) (Entered: 04/03/2015)
2015-05-0413MOTION to Dismiss for Failure to State a Claim or in the alternative for Summary Judgment by United States Internal Revenue Service. (Attachments: # 1 Memo of Points and Authorities, # 2 Exhibit A - Florida Secretary of State Information)(Josey, Stephen) (rlu). (Entered: 05/04/2015)
2015-05-2214RESPONSE in Opposition re 13 MOTION to Dismiss for Failure to State a Claim or in the alternative for Summary Judgment filed by Smart-Tek Service Solutions Corp. (Shamoun, Ronson) qc email re lacking pos on 5/26/2015 (rlu). (Entered: 05/22/2015)
2015-05-2615CERTIFICATE OF SERVICE by Smart-Tek Service Solutions Corp re 14 Response in Opposition to Motion (Shamoun, Ronson) (rlu). (Entered: 05/26/2015)
2015-05-2816REPLY to Response to Motion re 13 MOTION to Dismiss for Failure to State a Claim or in the alternative for Summary Judgment filed by United States Internal Revenue Service. (Josey, Stephen) (rlu). (Entered: 05/28/2015)
2015-07-2717ORDER Denying 13 Motion to Dismiss and Denying Motion for Summary Judgment without prejudice. Defendants shall file an answer to the Complaint within 14 days of the entry of this Order. Signed by Judge Barry Ted Moskowitz on 7/27/2015. (rlu) (Entered: 07/28/2015)
2015-08-1118ANSWER to 1 Complaint, by United States Internal Revenue Service.(Josey, Stephen)(rlu). (Entered: 08/11/2015)
2015-08-1119ORDER Scheduling Telephonic Case Management Conference set for 9/15/2015 at 9:30 AM before Magistrate Judge Jan M. Adler. Signed by Magistrate Judge Jan M. Adler on 8/11/2015.(rlu) (Entered: 08/11/2015)
2015-09-1520Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 9/15/2015. (Plaintiff Attorney Ronson Shamoun). (Defendant Attorney Stephen Josey). Court to issue order. (no document attached) (cdc) (Entered: 09/15/2015)
2015-09-1521ORDER: The Court convened a Case Management Conference on 9/15/2015. (1) Setting Deadline to Complete Document Production and (2) Scheduling a telephonic Case Management Conference for 12/15/2015 at 9:30 AM before Magistrate Judge Jan M. Adler. Signed by Magistrate Judge Jan M. Adler on 9/15/2015.(rlu) (Entered: 09/15/2015)
2015-12-1522Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 12/15/2015. (Plaintiff Attorney Ronson Shamoun). (Defendant Attorney Stephen Josey). Case Management Conference set for 1/27/2016 09:30 AM before Magistrate Judge Jan M. Adler. Counsel shall use the same call-in information previously provided. (no document attached) (cdc) (Entered: 12/15/2015)
2016-01-2723Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 1/27/2016. (Plaintiff Attorney Ronson Shamoun). (Defendant Attorney Stephen Josey). Case Management Conference set for 3/2/2016 09:30 AM before Magistrate Judge Jan M. Adler. Counsel shall use the same call-in information previously provided. (no document attached) (cdc) (Entered: 01/27/2016)
2016-03-0224Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 3/2/2016. (Plaintiff Attorney Ronson Shamoun). (Defendant Attorney Stephen Josey). Court to issue order. (no document attached) (cdc) (Entered: 03/02/2016)
2016-03-0225ORDER: (1) Setting Filing Deadline for Motions for Summary Judgment and (2) Scheduling Case Management Conference. Motions for summary judgment must be filed on or before 9/12/2016. A telephonic Case Management Conference will be held on 5/19/2016 at 9:30 AM before Magistrate Judge Jan M. Adler. Signed by Magistrate Judge Jan M. Adler on 3/2/2016.(rlu) (Entered: 03/02/2016)
2016-05-1926Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 5/19/2016. (Plaintiff Attorneys Ronson Shamoun, Allison Soares, Brad Paladini). (Defendant Attorney Stephen Josey). (no document attached) (cdc) (Entered: 05/19/2016)
2016-08-2427MOTION for Extension of Time to File Motion for Summary Judgment by United States Internal Revenue Service. (Josey, Stephen) (rlu). (Entered: 08/24/2016)
2016-08-2628ORDER granting 27 Motion for Extension of Time to File. The deadline to file motions for summary judgment is continued from 9/12/2016 to 10/7/2016. Signed by Magistrate Judge Jan M. Adler on 8/26/2016. (no document attached) (cdc) (Entered: 08/26/2016)
2016-10-0729MOTION for Summary Judgment by United States Internal Revenue Service. (Attachments: # 1 Notice of Motion, # 2 Memo of Points and Authorities, # 3 Declaration of Rosanna Savala, # 4 Declaration of Delphine Thomas, # 5 Declaration of Christopher Valvardi)(Josey, Stephen) (acc). (Entered: 10/07/2016)
2016-10-2830NOTICE of Association of Counsel by Smart-Tek Service Solutions Corp (Semerdjian, Dick)Attorney Dick A Semerdjian added to party Smart-Tek Service Solutions Corp(pty:pla) (rlu). (Entered: 10/28/2016)
2016-10-2831RESPONSE in Opposition re 29 MOTION for Summary Judgment filed by Smart-Tek Service Solutions Corp. (Attachments: # 1 Declaration Declaration of Brian Bonar in Support of Opposition)(Semerdjian, Dick) (rlu). (Entered: 10/28/2016)
2016-11-2332NOTICE of Appearance and Substitution of Counsel by Ryan O. McMonagle on behalf of United States Internal Revenue Service (McMonagle, Ryan)Attorney Ryan O. McMonagle added to party United States Internal Revenue Service(pty:dft) qc email re lacking pos on 11/28/2016 (rlu). (Entered: 11/23/2016)
2016-11-2933CERTIFICATE OF SERVICE by United States Internal Revenue Service re 32 Notice of Appearance, (McMonagle, Ryan) (rlu). (Entered: 11/29/2016)
2017-01-1334REPLY to Response to Motion re 29 MOTION for Summary Judgment filed by United States Internal Revenue Service. (McMonagle, Ryan) (Entered: 01/13/2017)
2017-01-2035MINUTE ORDER, Motions Submitted 29 MOTION for Summary Judgment (no document attached) (rfm) (Entered: 01/20/2017)
2017-07-1036ORDER Granting in part and Denying without prejudice in part Defendant's 29 Motion for Summary Judgment. Signed by Judge Barry Ted Moskowitz on 7/10/2017. (rlu) (Entered: 07/10/2017)
2017-08-1437ORDER Scheduling Case Management Conference. Telephonic Case Management Conference set for 9/14/2017 at 9:30 AM before Magistrate Judge Jan M. Adler. Signed by Magistrate Judge Jan M. Adler on 8/14/2017.(mxn) (Entered: 08/14/2017)
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by FOIA Project Staff