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Case TitleAmerican Marine, LLC v. United States Internal Revenue Service
DistrictSouthern District of California
CitySan Diego
Case Number3:2015cv00455
Date Filed2015-02-27
Date Closed2018-11-20
JudgeJudge Barry Ted Moskowitz
PlaintiffAmerican Marine, LLC
Case DescriptionAmerican Marine, LLC submitted a FOIA request to the IRS. The agency acknowledged receipt of the request, but after hearing nothing further from the agency, American Marine 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 [35]
FOIA Project Annotation: In a companion case, Judge Barry Moskovitz ruled that the IRS had not yet shown that it conducted an adequate search for records concerning the tax liability for a variety of alter ego companies. In this opinion, Moskowitz agreed with the agency's exemption claims under Exemption 5 (privileges), Exemption 7(A) (interference with ongoing investigation or proceeding), and Exemption 7(D) (confidential sources), but found the agency had not shown under Exemption 7(E) (investigative methods and techniques) that a Risk Score was not a publicly known technique.
Issues: Adequacy - Search
Opinion/Order [54]
User-contributed Documents
 
Docket Events (Hide)
Date FiledDoc #Docket Text

2015-02-271COMPLAINT Against United States Internal Revenue Service (Filing fee $ 400 receipt number 0974-7848089.), filed by American Marine, LLC. (Attachments: # 1 Civil Cover Sheet) The new case number is 3:15-cv-00455-H-BGS. Judge Marilyn L. Huff and Magistrate Judge Bernard G. Skomal are assigned to the case. (Shamoun, Ronson)(nbp)(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. (nbp)(jrd) (Entered: 02/27/2015)
2015-03-033CERTIFICATE OF SERVICE by American Marine, LLC re 1 Complaint, (Shamoun, Ronson) (ag). (Entered: 03/03/2015)
2015-03-094SUMMONS Returned Executed by American Marine, LLC. United States Internal Revenue Service served. (Shamoun, Ronson) (ag). (Entered: 03/09/2015)
2015-03-095SUMMONS Returned Executed by American Marine, LLC. United States Internal Revenue Service served. (Shamoun, Ronson) (ag). (Entered: 03/09/2015)
2015-03-206NOTICE OF RELATED CASE(S) by American Marine, LLC of case(s) 15-cv-447-BTM-JMA; 15-cv-453-JLS-RBB; 15-cv-0452-H-NLS; 15-cv-449-L-NLS re 1 Complaint, . (Shamoun, Ronson) Modified on 3/23/2015 to note that a low number order was prepared; 14-0447-BTM-JMA (ag). (Entered: 03/20/2015)
2015-03-207NOTICE of Party With Financial Interest by American Marine, LLC 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 Bernard G. Skomal no longer assigned to case. Create association to 3:15-cv-00447-BTM-JMA. The new case number is 15-CV-0455-BTM-JMA.. Signed by Judge Marilyn L. Huff on 03/25/2015. 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 Date for Answer. The parties stipulate that the United States has until 05/4/2015 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)
2015-05-0413ANSWER to 1 Complaint, by United States Internal Revenue Service.(Josey, Stephen) (rlu). (Entered: 05/04/2015)
2015-05-0614NOTICE AND ORDER for Early Neutral Evaluation Conference: Telephonic Early Neutral Evaluation set for 6/1/2015 at 9:30 AM before Magistrate Judge Jan M. Adler. Signed by Magistrate Judge Jan M. Adler on 5/6/2015.(rlu) (Entered: 05/06/2015)
2015-06-0115Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Early Neutral Evaluation Conference held on 6/1/2015. (Plaintiff Attorney Ronson Shamoun). (Defendant Attorney Stephen Josey). Case Management Conference set for 7/31/2015 09:30 AM before Magistrate Judge Jan M. Adler. Counsel shall call in for the conference using the same dial-in information previously provided. (no document attached) (cdc) (Entered: 06/01/2015)
2015-07-3116Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 7/31/2015. (Plaintiff Attorney Ronson Shamoun). (Defendant Attorney Stephen Josey). Case Management Conference set for 9/15/2015 09:30 AM before Magistrate Judge Jan M. Adler. Counsel shall use the call-in information previously provided. (no document attached) (cdc) (Entered: 07/31/2015)
2015-09-1517Minute 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)
2015-09-1518ORDER: 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)
2015-12-1519Minute 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)
2016-01-2720Minute 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)
2016-03-0221Minute 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)
2016-03-0222ORDER: (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)
2016-05-1923Minute 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)
2016-08-2424Joint MOTION for Extension of Time to File Motion for Summary Judgment by United States Internal Revenue Service. (Josey, Stephen) (rlu). (Entered: 08/24/2016)
2016-08-2625ORDER granting 24 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)
2016-10-0726MOTION for Summary Judgment by United States Internal Revenue Service. (Attachments: # 1 Notice of Motion, # 2 Memo of Points and Authorities, # 3 Declaration of Jacqueline Queener, # 4 Declaration of Rosanna Savala, # 5 Declaration of Delphine Thomas)(Josey, Stephen) (acc). (Entered: 10/07/2016)
2016-10-2827NOTICE of Association of Counsel by American Marine, LLC (Semerdjian, Dick)Attorney Dick A Semerdjian added to party American Marine, LLC(pty:pla) (rlu). (Entered: 10/28/2016)
2016-10-2828RESPONSE in Opposition re 26 MOTION for Summary Judgment filed by American Marine, LLC. (Attachments: # 1 Declaration Declaration of Bonar in Support of Opposition)(Semerdjian, Dick) (rlu). (Entered: 10/28/2016)
2016-11-2329NOTICE 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)
2016-11-2930CERTIFICATE OF SERVICE by United States Internal Revenue Service re 29 Notice of Appearance, (McMonagle, Ryan) (rlu). (Entered: 11/29/2016)
2017-01-1331REPLY to Response to Motion re 26 MOTION for Summary Judgment filed by United States Internal Revenue Service. (McMonagle, Ryan) (Entered: 01/13/2017)
2017-01-1332NOTICE OF WITHDRAWAL OF DOCUMENT by United States Internal Revenue Service re 31 Reply to Response to Motion filed by United States Internal Revenue Service . (McMonagle, Ryan) (Entered: 01/13/2017)
2017-01-1333REPLY to Response to Motion re 26 MOTION for Summary Judgment filed by United States Internal Revenue Service. (McMonagle, Ryan) (Entered: 01/13/2017)
2017-01-2034MINUTE ORDER, Motions Submitted 26 MOTION for Summary Judgment (no document attached) (rfm) (Entered: 01/20/2017)
2017-07-2635ORDER Granting in part and Denying without prejudice in part Defendant's 26 Motion for Summary Judgment. Signed by Judge Barry Ted Moskowitz on 7/26/2017. (rlu) (Entered: 07/27/2017)
2017-08-1436ORDER 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)
2017-09-1437Minute Entry for proceedings held before Magistrate Judge Jan M. Adler: Case Management Conference held on 9/14/2017. (Plaintiff Attorneys Ronson Shamoun, Dick Semerdjian, Owen Praskievicz). (Defendant Attorney Ryan McMonagle). (no document attached) (cdc) (Entered: 09/14/2017)
2017-09-1538ORDER Setting Filing Deadline for Motions for Summary Judgment. The Court convened a Case Management Conference on 9/14/2017 at 9:30 a.m. Based on the Court's discussions with counsel, it is hereby ordered that additional cross-motions for summary judgment must be filed on or before 11/15/2017. Signed by Magistrate Judge Jan M. Adler on 9/15/2017.(mxn) (Entered: 09/15/2017)
2017-11-0939Joint MOTION for Extension of Time to File Cross-Motions for Summary Judgment by United States Internal Revenue Service. (McMonagle, Ryan)(mxn). (Entered: 11/09/2017)
2017-11-0940ORDER granting 39 Motion for Extension of Time to File. Cross-motions for summary judgment must be filed on or before 11/29/2017. Signed by Magistrate Judge Jan M. Adler on 11/9/2017. (no document attached) (cdc) (Entered: 11/09/2017)
2017-11-2941MOTION for Summary Judgment by American Marine, LLC. (Attachments: # 1 Memo of Points and Authorities, # 2 Declaration, # 3 Proof of Service)(Semerdjian, Dick)(mxn). (Entered: 11/29/2017)
2017-11-2942***DOCUMENT WITHDRAWN PER 44 NOTICE OF WITHDRAWAL*** MOTION for Summary Judgment on Remaining Issues by United States Internal Revenue Service. (Attachments: # 1 Memo of Points and Authorities, # 2 Declaration of Jacqueline Kay Queener)(McMonagle, Ryan)(mxn). Modified to withdraw on 12/4/2017 (mxn). (Entered: 11/29/2017)
2017-11-3043***DOCUMENT WITHDRAWN PER 44 NOTICE OF WITHDRAWAL*** NOTICE OF WITHDRAWAL OF DOCUMENT by United States Internal Revenue Service re 42 MOTION for Summary Judgment on Remaining Issues filed by United States Internal Revenue Service and Notice of Filing of Declaration in Support of Motion for Summary Judgment . (Attachments: # 1 Memo of Points and Authorities (Corrected, Dkt. 42-1), # 2 Declaration of Delphine V. Thomas)(McMonagle, Ryan) QC email sent re: refiling motion for summary judgment (mxn). Modified to withdraw on 12/4/2017 (mxn). (Entered: 11/30/2017)
2017-12-0144NOTICE OF WITHDRAWAL OF DOCUMENT by United States Internal Revenue Service re 43 Notice of Withdrawal of Document, filed by United States Internal Revenue Service, 42 MOTION for Summary Judgment on Remaining Issues filed by United States Internal Revenue Service . (McMonagle, Ryan)(mxn). (Entered: 12/01/2017)
2017-12-0145MOTION for Summary Judgment (Corrected) by United States Internal Revenue Service. (Attachments: # 1 Memo of Points and Authorities, # 2 Declaration of Jacqueline Kay Queener, # 3 Declaration of Delphine V. Thomas)(McMonagle, Ryan)(mxn). (Entered: 12/01/2017)
2018-01-1246RESPONSE in Opposition re 41 MOTION for Summary Judgment filed by United States Internal Revenue Service. (McMonagle, Ryan)(mxn). (Entered: 01/12/2018)
2018-01-1247RESPONSE in Opposition re 45 MOTION for Summary Judgment (Corrected) filed by American Marine, LLC. (Attachments: # 1 Proof of Service)(Praskievicz, Owen)(mxn). (Entered: 01/12/2018)
2018-01-1948***DOCUMENT WITHDRAWN PER 50 NOTICE OF WITHDRAWAL*** REPLY to Response to Motion re 45 MOTION for Summary Judgment (Corrected) filed by United States Internal Revenue Service. (McMonagle, Ryan) QC email sent re: incorrect event selected (mxn). Modified to withdraw on 1/24/2018 (mxn). (Entered: 01/19/2018)
2018-01-1949REPLY to Response to Motion re 41 MOTION for Summary Judgment filed by American Marine, LLC. (Attachments: # 1 Proof of Service)(Praskievicz, Owen)(mxn). (Entered: 01/19/2018)
2018-01-2350NOTICE OF WITHDRAWAL OF DOCUMENT by United States Internal Revenue Service re 48 Reply to Response to Motion filed by United States Internal Revenue Service . (McMonagle, Ryan)(mxn). (Entered: 01/23/2018)
2018-01-2351RESPONSE in Support re 45 MOTION for Summary Judgment (Corrected) filed by United States Internal Revenue Service. (McMonagle, Ryan)(mxn). (Entered: 01/23/2018)
2018-01-2652MINUTE ORDER, Motions Submitted 45 MOTION for Summary Judgment (Corrected) , 41 MOTION for Summary Judgment (no document attached) (rfm) (Entered: 08/13/2018)
2018-10-2953ORDER OF TRANSFER. This case is transferred from the calendar of the Honorable Magistrate Judge Jan M. Adler, to the calendar of the Honorable Linda Lopez for all further proceedings. All conferences or hearing dates previously set before Judge Adler will remain as scheduled and will be before Judge Lopez. Any dates set before any district judge remain unchanged. The new case number is 15-cv-00455-BTM-LL. Signed by Magistrate Judge Barbara Lynn Major on 10/29/2018.(sjm) (Entered: 10/30/2018)
2018-11-2054ORDER denying 41 Motion for Summary Judgment; granting 45 Motion for Summary Judgment. Signed by Judge Barry Ted Moskowitz on 11/19/2018. (sjm) (Entered: 11/20/2018)
2018-11-2055CLERK'S JUDGMENT. IT IS SO ORDERED AND ADJUDGED that judgment is in favor of United States Internal Revenue Service against American Marine, LLC. Signed by Judge Barry Ted Moskowitz on 11/19/2018.(sjm) (Entered: 11/20/2018)
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by FOIA Project Staff
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