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Case TitleFacebook, Inc. and Subsidiaries v. Internal Revenue Service
DistrictNorthern District of California
CitySan Francisco
Case Number3:2016cv05884
Date Filed2016-10-11
Date ClosedOpen
JudgeMagistrate Judge Laurel Beeler
PlaintiffFacebook, Inc. and Subsidiaries
Case DescriptionFacebook, Inc. submitted two FOIA requests to the IRS for records concerning tax audits of the company. The agency acknowledged both requests, but told Facebook it could not process them within the 20 working day time limit. The agency also sent a letter requesting $19,598 to cover processing of the requests. Facebook paid the requested fees, but after hearing nothing further from the agency, Facebook filed suit.
Complaint issues: Failure to respond within statutory time limit, Litigation - Attorney's fees

DefendantInternal Revenue Service
Documents
Docket
Complaint
Opinion/Order [46]
User-contributed Documents
 
Docket Events (Hide)
Date FiledDoc #Docket Text

2016-10-111COMPLAINT for Declaratory and Injunctive Relief; Freedom of Information Act against Internal Revenue Service, (Filing Fee: $400.00, receipt number 0971-10841448). Filed by Facebook, Inc. and Subsidiaries. (Attachments: #(1) Civil Cover Sheet, #(2) Proposed Summons, #(3) Proposed Summons, #(4) Proposed Summons, #(5) Declaration Declaration of Jay Cha-young Kim ISO of Complaint for Declaratory and Injunctive Relief, #(6) Exhibit Exhibit A, #(7) Exhibit Exhibit B, #(8) Exhibit Exhibit C, #(9) Exhibit Exhibit D, #(10) Exhibit Exhibit E) (Frewing, Scott) (Filed on 10/11/2016)... Modified on 10/12/2016 (tnS). (Entered: 10/11/2016)
2016-10-112Certification of Interested Entities or Persons, and Corporate Disclosure Statement filed by Facebook, Inc. and Subsidiaries (Frewing, Scott) (Filed on 10/11/2016) (Entered: 10/11/2016)
2016-10-113Case assigned to Hon. Thelton E. Henderson. Counsel for plaintiff or the removing party is responsible for serving the Complaint or Notice of Removal, Summons and the assigned judge's standing orders and all other new case documents upon the opposing parties. For information, visit E-Filing A New Civil Case at http://cand.uscourts.gov/ecf/caseopening. Standing orders can be downloaded from the court's web page at www.cand.uscourts.gov/judges. Upon receipt, the summons will be issued and returned electronically. Counsel is required to send chambers a copy of the initiating documents pursuant to L.R. 5-1(e)(7). A scheduling order will be sent by Notice of Electronic Filing (NEF) within two business days. (bwS, COURT STAFF) (Filed on 10/11/2016) (Entered: 10/12/2016)
2016-10-124Proposed Summons. (Frewing, Scott) (Filed on 10/12/2016) (Entered: 10/12/2016)
2016-10-125Initial Case Management Scheduling Order with ADR Deadlines: This case is assigned to a judge who participates in the Cameras in the Courtroom Pilot Project. See General Order 65 and http://cand.uscourts.gov/cameras. Joint Case Management Statement due by 1/2/2017. Initial Case Management Conference set for 1/9/2017 at 1:30 PM in Courtroom 2, 17th Floor, San Francisco. (Attachments: #(1) Notice of Eligibility for Video Recording) (tnS) (Filed on 10/12/2016) (Entered: 10/12/2016)
2016-10-126Summons Issued as to Defendant Internal Revenue Service. (tnS) (Filed on 10/12/2016) (Entered: 10/12/2016)
2016-10-197SUMMONS Returned Executed (FOIA) by Facebook, Inc. and Subsidiaries. Internal Revenue Service served on 10/13/2016, answer due 11/14/2016. (Frewing, Scott) (Filed on 10/19/2016) (Entered: 10/19/2016)
2016-10-198CERTIFICATE OF SERVICE by Facebook, Inc. and Subsidiaries (Frewing, Scott) (Filed on 10/19/2016) (Entered: 10/19/2016)
2016-10-209RELATED CASE ORDER by Magistrate Judge Laurel Beeler: Granting 14 Administrative Motion. The court has determined that the following cases are related: C16-3777 LB and C16-5884 TEH.. Signed by Magistrate Judge Laurel Beeler on 10/20/2016. (lsS, COURT STAFF) (Filed on 10/20/2016) (Entered: 10/20/2016)
2016-10-21Case reassigned to Judge Magistrate Judge Laurel Beeler 9 . Judge Hon. Thelton E. Henderson no longer assigned to the case. (sv, COURT STAFF) (Filed on 10/21/2016) (Entered: 10/21/2016)
2016-10-2510CLERK'S NOTICE Re: Consent or Declination: Plaintiffs shall file a consent or declination to proceed before a magistrate judge Consent/Declination due by 11/3/2016. Note that any party is free to withhold consent to proceed before a magistrate judge without adverse substantive consequences. (lsS, COURT STAFF) (Filed on 10/25/2016) (Entered: 10/25/2016)
2016-10-2511CERTIFICATE OF SERVICE by Facebook, Inc. and Subsidiaries (Frewing, Scott) (Filed on 10/25/2016) (Entered: 10/25/2016)
2016-10-2512CERTIFICATE OF SERVICE by Facebook, Inc. and Subsidiaries (Frewing, Scott) (Filed on 10/25/2016) (Entered: 10/25/2016)
2016-10-3113CONSENT/DECLINATION to Proceed Before a US Magistrate Judge by Facebook, Inc. and Subsidiaries.. (Frewing, Scott) (Filed on 10/31/2016) (Entered: 10/31/2016)
2016-11-0114CONSENT/DECLINATION to Proceed Before a US Magistrate Judge by Internal Revenue Service.. (Hagerman, Richard) (Filed on 11/1/2016) (Entered: 11/01/2016)
2016-11-0115CERTIFICATE OF SERVICE by Facebook, Inc. and Subsidiaries (Frewing, Scott) (Filed on 11/1/2016) (Entered: 11/01/2016)
2016-11-0216CERTIFICATE OF SERVICE by Facebook, Inc. and Subsidiaries (Frewing, Scott) (Filed on 11/2/2016) (Entered: 11/02/2016)
2016-11-1417ANSWER to Complaint byInternal Revenue Service. (Hagerman, Richard) (Filed on 11/14/2016) (Entered: 11/14/2016)
2016-12-1918ADMINISTRATIVE MOTION Joint Motion for Relief from Automatic Referrel to ADR Multi-Option Program filed by Facebook, Inc. and Subsidiaries. Responses due by 12/23/2016. (Attachments: # 1 Proposed Order [Proposed] Order to Joint Motion for Relief from Automatic Referrel to ADR Multi-Option Program)(Frewing, Scott) (Filed on 12/19/2016) (Entered: 12/19/2016)
2016-12-2019ORDER TO JOINT MOTION FOR RELIEF FROM AUTOMATIC REFERRAL TO ADR MULTI-OPTION PROGRAM by Magistrate Judge Laurel Beeler: Granting 18 Administrative Motion. (lsS, COURT STAFF) (Filed on 12/20/2016) (Entered: 12/20/2016)
2017-01-0320JOINT CASE MANAGEMENT STATEMENT filed by Internal Revenue Service. (Hagerman, Richard) (Filed on 1/3/2017) (Entered: 01/03/2017)
2017-01-0421CLERK'S NOTICE Scheduling Case Management Conference. TO ALL PARTIES AND COUNSEL OF RECORD: In light of the parties' case management conference statement (ECF No. 20 ), the court sets the matter for an initial case-management conference on 3/16/2017 at 11:00 a.m. and directs the parties to file their status report on or before 3/6/2017 (as they propose). The court sets the status date as a calendaring device to avoid losing track of the case. (This is a text only docket entry, there is no document associated with this notice.) (ahm, COURT STAFF) (Filed on 1/4/2017) (Entered: 01/04/2017)
2017-03-0622STATUS REPORT by Internal Revenue Service. (Ho, Stephen) (Filed on 3/6/2017) (Entered: 03/06/2017)
2017-03-0723ORDER. The court has the parties' proposed schedule. The court, like the rest of the NDCA, handles discovery disputes via the joint letter process outlined in the court's standing order. Those processes require the parties to meet and confer, include those with technical knowledge, and submit one five-page letter. The parties can submit exhibits too. This process seems especially suited to the pace and format of FOIA productions. The court leaves the case on calendar for a CMC on 3/16/2017. The parties may confer about how best to raise their issues and stipulate to continue the CMC if they prefer. (Beeler, Laurel) (Filed on 3/7/2017) (Entered: 03/07/2017)
2017-03-1424STIPULATION WITH PROPOSED ORDER Pursuant to FRE 502, 5 U.S.C. 552(a)(4)(B) filed by Internal Revenue Service. (Ho, Stephen) (Filed on 3/14/2017) (Entered: 03/14/2017)
2017-03-1525Order signed by Magistrate Judge Laurel Beeler granting 24 STIPULATION AND ORDER PURSUANT TO FRE 502, 5 U.S.C. § 552(a)(4)(B). (rxmS, COURT STAFF) (Filed on 3/15/2017) (Entered: 03/15/2017)
2017-03-1626Minute Entry for proceedings held before Magistrate Judge Laurel Beeler: Initial Case Management Conference held on 3/16/2017. Defendant to file a Motion to Compel by 3/29/2017. Case Management Statement due by 4/13/2017. Further Case Management Conference set for 4/20/2017 at 11:00 AM in Courtroom C, 15th Floor, San Francisco. The court will vacate the Case Management Conference if motion to compel is filed. Not Reported. Plaintiff Attorney: Scott Frewing. Defendant Attorney: Richard Hagerman. This is a text only Minute Entry (rm, COURT STAFF) (Date Filed: 3/16/2017) (Entered: 03/16/2017)
2017-04-1327STATUS REPORT by Internal Revenue Service. (Ho, Stephen) (Filed on 4/13/2017) (Entered: 04/13/2017)
2017-04-1328MOTION to Compel Notice of Motion and Motion to Compel Production of Certain Documents in Native Form Maintained by the IRS filed by Facebook, Inc. and Subsidiaries. Motion Hearing set for 6/8/2017 09:30 AM in Courtroom C, 15th Floor, San Francisco before Magistrate Judge Laurel Beeler. Responses due by 5/11/2017. Replies due by 5/25/2017. (Attachments: # 1 Exhibit Attachment A to Facebook's Motion to Compel: Metadata Fields Requested)(Frewing, Scott) (Filed on 4/13/2017) (Entered: 04/13/2017)
2017-04-1329Declaration of Jay Cha-Young Kim in Support of 28 MOTION to Compel Notice of Motion and Motion to Compel Production of Certain Documents in Native Form Maintained by the IRS filed byFacebook, Inc. and Subsidiaries. (Attachments: # 1 Exhibit A)(Related document(s) 28 ) (Frewing, Scott) (Filed on 4/13/2017) (Entered: 04/13/2017)
2017-04-1330Proposed Order re 28 MOTION to Compel Notice of Motion and Motion to Compel Production of Certain Documents in Native Form Maintained by the IRS by Facebook, Inc. and Subsidiaries. (Frewing, Scott) (Filed on 4/13/2017) (Entered: 04/13/2017)
2017-04-14Set/Reset Hearing Further Case Management Conference set for 6/8/2017 09:30 PM in Courtroom C, 15th Floor, San Francisco. The court adopts the parties' proposed briefing schedule and resets the 4/20/2017 CMC to coincide with the hearing date. The court notes that the timing of the hearing (one week after full briefing as opposed to the ordinary two weeks) is tight; depending on the content of the parties' arguments, the court may reset the hearing a week out. That said, it may be that one week is enough. If the parties want more certainty, they may stipulate to continue the CMC and the motions hearing one week. (Beeler, Laurel) (Filed on 4/14/2017) (Entered: 04/14/2017)
2017-04-1432ORDER. The parties can disregard (hopefully obviously) the order attached to the last docket entry. The court meant only to approve the parties' briefing schedule, and did not mean to file the proposed order to the motion to compel. The briefing schedule is as follows: Plaintiff to File Motion to Compel: April 13, 2017; Defendant's Opposition and Cross-Motion (if necessary): May 11, 2017; Plaintiff's Response (if necessary) and Reply: May 25, 2017; and Defendant's Reply (if necessary) June 1, 2017. (Beeler, Laurel) (Filed on 4/14/2017). (Entered: 04/14/2017)
2017-05-0333STIPULATION WITH PROPOSED ORDER Joint Stipulation and [Proposed] Order to Continue June 8, 2017 Hearing Date filed by Facebook, Inc. and Subsidiaries. (Frewing, Scott) (Filed on 5/3/2017) (Entered: 05/03/2017)
2017-05-0334ORDER signed by Magistrate Judge Laurel Beeler granting 33 JOINT STIPULATION AND ORDER TO CONTINUE JUNE 8, 2017 HEARING DATE. Pursuant to the Joint Stipulation and Order, the Case Management Conference and hearing for Facebook's Motion to Compel Production of certain documents in native form maintained by the IRS scheduled for June 8, 2017 will be continued to June 15, 2017 at 10:30 AM in Courtroom C, 15th Floor, San Francisco before Magistrate Judge Laurel Beeler. Signed by Judge Laurel Beeler on 5/3/2017. (rxmS, COURT STAFF) (Filed on 5/3/2017) (Entered: 05/03/2017)
2017-05-0835Order terminating 33 Stipulation entered by Magistrate Judge Laurel Beeler. (This is a text-only entry generated by the court. There is no document associated with this entry.) (Entered: 05/08/2017)
2017-05-1136STIPULATION WITH PROPOSED ORDER to Extend Time filed by Internal Revenue Service. (Hagerman, Richard) (Filed on 5/11/2017) (Entered: 05/11/2017)
2017-05-1237Order signed by Magistrate Judge Laurel Beeler granting 36 STIPULATION TO EXTEND TIME PURSUANT TO CIVIL L.R. 6-2. (rxmS, COURT STAFF) (Filed on 5/12/2017) (Entered: 05/12/2017)
2017-05-1238Cross MOTION for Partial Summary Judgment and response in opposition to plaintiff's 28 motion to compel filed by Internal Revenue Service. Motion Hearing set for 6/15/2017 09:30 AM in Courtroom C, 15th Floor, San Francisco before Magistrate Judge Laurel Beeler. Responses due by 5/26/2017. Replies due by 6/2/2017. (Attachments: # 1 Declaration Hartford, # 2 Declaration Souvandra, # 3 Declaration Higley, # 4 Declaration Burger, # 5 Proposed Order)(Hagerman, Richard) (Filed on 5/12/2017) (Entered: 05/12/2017)
2017-05-2639REPLY (re 28 MOTION to Compel Notice of Motion and Motion to Compel Production of Certain Documents in Native Form Maintained by the IRS , 38 Cross MOTION for Partial Summary Judgment and response in opposition to plaintiff's 28 motion to compel ) Facebook's Reply in Support of Motion to Compel and Opposition to Defendant's Cross-Motion for Partial Summary Judgment filed byFacebook, Inc. and Subsidiaries. (Attachments: # 1 Proposed Order)(Frewing, Scott) (Filed on 5/26/2017) (Entered: 05/26/2017)
2017-05-2640Declaration of Jay Cha-Young Kim in Support of 39 Reply to Opposition/Response,, Declaration of Jay Cha-Young Kim in Support of Facebook's Reply to Motion to Compel and Opposition to Defendant's Cross-Motion for Partial Summary Judgment filed byFacebook, Inc. and Subsidiaries. (Attachments: # 1 Exhibit A)(Related document(s) 39 ) (Frewing, Scott) (Filed on 5/26/2017) (Entered: 05/26/2017)
2017-06-0241REPLY (re 38 Cross MOTION for Partial Summary Judgment and response in opposition to plaintiff's 28 motion to compel ) filed byInternal Revenue Service. (Attachments: # 1 Hartford Declaration, # 2 Higley Declaration, # 3 Souvandra Declaration, # 4 OReilly Declaration)(Hagerman, Richard) (Filed on 6/2/2017) (Entered: 06/02/2017)
2017-06-0842JOINT CASE MANAGEMENT STATEMENT Joint Status Report filed by Facebook, Inc. and Subsidiaries. (Frewing, Scott) (Filed on 6/8/2017) (Entered: 06/08/2017)
2017-06-1343STATUS REPORT re 27 CONCERNING IRS PROGRESS TOWARDS RELEASE OF EXAMINATION MATERIALS AND PRODUCTION OF OTHER ELECTRONIC RECORDS, by Internal Revenue Service. (Hagerman, Richard) (Filed on 6/13/2017) (Entered: 06/13/2017)
2017-06-1444ORDER. For scheduling reasons having to do with an earlier criminal calendar, the court is pushing the start time for the hearing from 10:30 a.m. to 10:45 a.m. (but still is staggering the start time of the case before the rest of the civil calendar). (Beeler, Laurel) (Filed on 6/14/2017) (Entered: 06/14/2017)
2017-06-1545Minute Entry for proceedings held before Magistrate Judge Laurel Beeler: Motion Hearing held on 6/15/2017 re 28 MOTION to Compel Notice of Motion and Motion to Compel Production of Certain Documents in Native Form Maintained by the IRS filed by Facebook, Inc. and Subsidiaries, 38 Cross MOTION for Partial Summary Judgment and response in opposition to plaintiff's 28 motion to compel filed by Internal Revenue Service and Further Case Management Conference. Written order to issue. FTR Time 10:45 - 11:37. Plaintiff Attorneys: Drew Crausore, Victoria Kovanis, Scott Frewing. Defendant Attorneys: R.J. Hagerman, Stephen Ho. This is a text-only Minute Entry. There is no pdf image associated with this entry. (afmS, COURT STAFF) (Date Filed: 6/15/2017) (Entered: 06/15/2017)
2017-06-1946ORDER by Judge Laurel Beeler granting 38 Motion for Partial Summary Judgment; denying 28 Motion to Compel. The court grants the IRS's motion for partial summary judgment and dismisses without prejudice Facebook's claim for documents in electronic, native-file format with metadata. The court denies Facebook's motion to compel. The court also encourages, but does not require, the IRS to produce the documents discussed at the June 15 hearing and described in the attached order. (lblc1S, COURT STAFF) (Filed on 6/19/2017) (Entered: 06/19/2017)
2017-06-3047STATUS REPORT by Internal Revenue Service. (Hagerman, Richard) (Filed on 6/30/2017) (Entered: 06/30/2017)
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by FOIA Project Staff