Case Detail

FOIA Project Annotation: Judge Trevor McFadden has ruled that the IRS properly responded to the Institute for Justice's request for a database dump of its Asset Forfeiture Tracking and Retrieval System, which monitors seized assets, by providing a heavily redacted 78-page Excel table because the information is largely protected by Exemption 7(A) (interference with ongoing investigation or proceeding). In response to the Institute for Justice's request, the agency initially told the Institute that processing its request would cost $753,760. After the Institute filed suit, the IRS produced the heavily redacted table. The Institute argued that the IRS should have provided an electronic copy of the contents of its AFTRAK database. But McFadden pointed out that "the IRS produced a Report that â€" in unredacted form â€" contains every data point on every relevant seized asset. The Institute argues that even if AFTRAK is not a database, the IRS should have searched for all records accessible through its AFTRAK system. But that is essentially what happened. The Institute fails to identify any record, or even a single data point, that the IRS improperly excluded from its search when it created the Report." He observed that "the real problem for the Institute is the Report's format, not the data itself. But the IRS has abundantly established that the other formats proved unobtainable." Turning to the agency's exemption claims, McFadden found the agency had properly applied Exemption 7(A) as well as Exemption 6 (invasion of privacy) and Exemption 7(C) (invasion of privacy concerning law enforcement records). McFadden noted that "since the Report is a giant table, and each line on the report represents a single seizure, this results in the line for each 'open' asset being redacted in full." The Institute argued that the agency had not adequately described the columns being withheld and that the Department of Justice has released similar information. McFadden indicated that "granted, individuals will likely know when their property has been seized. But further specific information might give tips about the larger investigation that 'could result in the destruction or dissipation of additional assets that might also be subject to seizure at a later date." McFadden agreed that the privacy exemptions applied as well. He noted that information contained in two columns was not publicly available and pointed out that "making them available for cross-referencing against public seizure notices could endanger the substantial privacy interests of investigation targets." He added that "the Court credits the Institute's representation that it is vindicating the public interest in learning about law enforcement policy and civil forfeitures. But that generalized interest is outweighed by the specific privacy interest. . . that asset owners have in 'ensuring that their relationship in the investigation remains secret.'"
Issues: Adequacy - Search, Choice of format, Exemption 7(A) - Interference with ongoing investigation, Exemption 7(C) - Invasion of privacy concerning law enforcement records

Date Filed	Doc #	Docket Text
2016-12-08	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-4768653) filed by INSTITUTE FOR JUSTICE. (Attachments: # 1 Civil Cover Sheet, # 2 Summons for Attorney General, # 3 Summons for I.R.S., # 4 Summons for U.S. Attorney for D.C., # 5 Exhibit A, # 6 Exhibit B, # 7 Exhibit C, # 8 Exhibit D, # 9 Exhibit E)(Prins, Andrew) (Entered: 12/08/2016)
2016-12-08	2	LCvR 7.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by INSTITUTE FOR JUSTICE (Prins, Andrew) (Entered: 12/08/2016)
2016-12-08		Case Assigned to Judge Emmet G. Sullivan. (jd) (Entered: 12/12/2016)
2016-12-09	3	NOTICE of Errata by INSTITUTE FOR JUSTICE re 1 Complaint, (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3)(Prins, Andrew) (Entered: 12/09/2016)
2016-12-12	4	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachment: # 1 Consent Forms)(jd) (Entered: 12/12/2016)
2016-12-22	5	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 12/14/2016. Answer due for ALL FEDERAL DEFENDANTS by 1/13/2017. (Prins, Andrew) (Entered: 12/22/2016)
2016-12-22	6	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 12/14/2016. (Prins, Andrew) (Entered: 12/22/2016)
2017-01-13	7	Consent MOTION for Extension of Time to File Answer or Otherwise Respond to Complaint by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Peyton, Joycelyn) (Entered: 01/13/2017)
2017-01-15		MINUTE ORDER granting 7 defendant's consent motion for extension of time. Defendant shall answer or otherwise respond to the complaint by no later than February 13, 2017. Signed by Judge Emmet G. Sullivan on 01/15/2017. (lcegs3) (Entered: 01/15/2017)
2017-01-17		Set/Reset Deadlines: Answer due by 2/13/2017. (mac) (Entered: 01/17/2017)
2017-02-13	8	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Peyton, Joycelyn) (Entered: 02/13/2017)
2017-02-14	9	STANDING FOIA ORDER. Signed by Judge Emmet G. Sullivan on 02/14/2017. (lcegs3) (Entered: 02/14/2017)
2017-02-15		Set/Reset Deadlines: Joint Proposed Scheduling Order due by 3/7/2017. (mac) (Entered: 02/15/2017)
2017-03-07	10	MEET AND CONFER STATEMENT. (Peyton, Joycelyn) (Entered: 03/07/2017)
2017-03-09		MINUTE ORDER. In view of the parties' joint meet and confer statement, the parties are ORDERED to file a joint status report by no later than April 6, 2017 addressing the status of the records production and the need for a briefing schedule. Signed by Judge Emmet G. Sullivan on 03/9/2017. (lcegs3) (Entered: 03/09/2017)
2017-03-09		Set/Reset Deadlines: Joint Status Report due by 4/6/2017. (mac) (Entered: 03/09/2017)
2017-04-06	11	Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) (Entered: 04/06/2017)
2017-04-07		MINUTE ORDER. In view of 11 the parties' joint status report, the parties are hereby ORDERED to file a joint status report by no later than May 8, 2017 and to continue to file joint status reports every 30 days thereafter until the parties have settled this dispute or until a party represents to the Court that settlement is unlikely and that a briefing schedule should be implemented. Signed by Judge Emmet G. Sullivan on 04/7/2017. (lcegs3) (Entered: 04/07/2017)
2017-04-07		Set/Reset Deadlines: Joint Status Report due by 5/8/2017. (mac) (Entered: 04/07/2017)
2017-05-08	12	Joint STATUS REPORT by INSTITUTE FOR JUSTICE. (Prins, Andrew) (Entered: 05/08/2017)
2017-05-10		MINUTE ORDER. In view of the separate statements provided by the parties in 12 their joint status report, the parties are hereby directed to comply with the following briefing schedule: Defendant shall file its motion for summary judgment by no later than June 28, 2017. Plaintiff shall file its opposition by no later than August 2, 2017. If plaintiff chooses to file a cross-motion, it shall be combined with the opposition and filed on the same date. Defendant shall file its reply and, if applicable, combined opposition by no later than August 16, 2017. Plaintiff shall file its reply, if applicable, by no later than August 30, 2017. Signed by Judge Emmet G. Sullivan on 05/10/2017. (lcegs3) (Entered: 05/10/2017)
2017-05-11		Set/Reset Deadlines: Defendant Motion For Summary Judgment due by 6/28/2017. Plaintiff Opposition And/If Plaintiff Chooses To File A Cross-Motion, It Shall Be Combined With The Opposition due by 8/2/2017. Defendant Reply And/If Applicable, Combined Opposition due by 8/16/2017. Plaintiff Reply, If Applicable, due by 8/30/2017. (mac) (Entered: 05/11/2017)
2017-06-26	13	Unopposed MOTION for Extension of Time to File Motion for Summary Judgment and Modify Briefing Schedule by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 06/26/2017)
2017-06-27		MINUTE ORDER granting 13 defendant's unopposed motion to modify the briefing schedule. Defendant shall now file its motion for summary judgment by no later than July 10, 2017. Plaintiff shall file its opposition by no later than August 14, 2017. If plaintiff chooses to file a cross-motion, it shall be combined with the opposition and filed on the same date. Defendant shall file its reply and, if applicable, combined opposition by no later than August 28, 2017. Plaintiff shall file its reply, if applicable, by no later than September 11, 2017. Signed by Judge Emmet G. Sullivan on 06/27/2017. (lcegs3) (Entered: 06/27/2017)
2017-06-27		Set/Reset Deadlines: Defendant Motion For Summary Judgment due by 7/10/2017. Plaintiff Opposition And/Or If Plaintiff Chooses To File A Cross-Motioin, It Shall Be Combined With The Opposition due by 8/14/2017. Defendant Reply, And, If Applicable, Combined Opposition due by 8/28/2017. Plaintiff Reply, If Applicable, due by 9/11/2017. (mac) (Entered: 06/27/2017)
2017-07-10	14	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Facts, # 3 Declaration of D. Martin, # 4 Exhibit A, # 5 Text of Proposed Order)(Peyton, Joycelyn) (Entered: 07/10/2017)
2017-08-14	15	MOTION to Continue for Rule 56(d) Continuance and Leave to Take Discovery re 14 MOTION for Summary Judgment by INSTITUTE FOR JUSTICE (Attachments: # 1 Memorandum in Support, # 2 Declaration of Andrew D. Prins, # 3 Exhibit 1 to Declaration of Andrew D. Prins, # 4 Exhibit 2 to Declaration of Andrew D. Prins, # 5 Exhibit 3 to Declaration of Andrew D. Prins, # 6 Exhibit 4 to Declaration of Andrew D. Prins, # 7 Declaration of Jennifer McDonald, # 8 Exhibit 1 to Declaration of Jennifer McDonald, # 9 Exhibit 2 to Declaration of Jennifer McDonald, # 10 Exhibit 3 to Declaration of Jennifer McDonald, # 11 Exhibit 4 to Declaration of Jennifer McDonald, # 12 Exhibit 5 to Declaration of Jennifer McDonald, # 13 Exhibit 6 to Declaration of Jennifer McDonald, # 14 Exhibit 7 to Declaration of Jennifer McDonald, # 15 Exhibit 8 to Declaration of Jennifer McDonald, # 16 Exhibit 9 to Declaration of Jennifer McDonald, # 17 Exhibit 10 to Declaration of Jennifer McDonald, # 18 Exhibit 11 to Declaration of Jennifer McDonald, # 19 Exhibit 12 to Declaration of Jennifer McDonald, # 20 Text of Proposed Order)(Prins, Andrew) Added MOTION for Discovery on 8/15/2017 (nmw). (Entered: 08/14/2017)
2017-08-28	16	Memorandum in opposition to re 15 MOTION to Continue MOTION for Discovery filed by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) (Entered: 08/28/2017)
2017-08-28	17	REPLY to opposition to motion re 14 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (See Docket Entry 16 to view document). (znmw) (Entered: 08/29/2017)
2017-08-29	18	Consent MOTION for Extension of Time to File Response/Reply as to 15 MOTION to Continue MOTION for Discovery by INSTITUTE FOR JUSTICE (Attachments: # 1 Text of Proposed Order)(Prins, Andrew) (Entered: 08/29/2017)
2017-08-30		MINUTE ORDER granting 18 plaintiff's consent motion for first extension of time to file a reply. Plaintiff shall submit their reply in support of their Motion for Rule 56(d) Continuance and Leave to Take Discovery by September 11, 2017. Signed by Judge Emmet G. Sullivan on 8/30/2017. (lcegs3) (Entered: 08/30/2017)
2017-08-31		Set/Reset Deadlines: Plaintiff Reply In Support OF Their Motion For Rule 56(d) Continuance And Leave To Take Discovery due by 9/11/2017. (mac) (Entered: 08/31/2017)
2017-09-11	19	REPLY to opposition to motion re 15 MOTION to Continue MOTION for Discovery filed by INSTITUTE FOR JUSTICE. (Prins, Andrew) (Entered: 09/11/2017)
2017-11-02		Case directly reassigned to Judge Trevor N. McFadden. Judge Emmet G. Sullivan is no longer assigned to the case. (ztnr) (Entered: 11/02/2017)
2018-03-07	20	VACATED PURSUANT TO ORDER FILED 3/8/18. . . . .ORDER. For the reasons stated in the attached Order, the Plaintiff's 15 Motion for Rule 56(d) Continuance and Leave to Take Discovery is hereby DENIED. IJ shall file its opposition to the Government's 14 Motion for Summary Judgment on or before March 28, 2018. Any Government reply shall be filed on or before April 11, 2018. Signed by Judge Trevor N. McFadden on 3/7/2018. (lctnm2) Modified on 3/9/2018 (td). (Entered: 03/07/2018)
2018-03-08		Set/Reset Deadlines: Plaintiff's opposition to the Government's Motion for Summary Judgment due by 3/28/2018. Government's reply in support of its Motion for Summary Judgment due by 4/11/2018. (hmc) (Entered: 03/08/2018)
2018-03-08	21	ORDER. For the reasons stated in the attached Amended Order, the Plaintiff's 15 Motion for Rule 56(d) Continuance and Leave to Take Discovery is hereby DENIED. IJ shall file its opposition to the Government's 14 Motion for Summary Judgment on or before April 6, 2018. Any Government reply shall be filed on or before April 27, 2018. It is FURTHER ORDERED that the 20 Order entered March 7, 2018, is hereby VACATED, and replaced with this Amended Order. SO ORDERED. Signed by Judge Trevor N. McFadden on 3/8/2018. (lctnm2) (Entered: 03/08/2018)
2018-03-09		Set/Reset Deadlines: Plaintiff's opposition to the Government's Motion for Summary Judgment due by 4/6/2018. Government's reply in support of its Motion for Summary Judgment due by 4/27/2018. (hmc) (Entered: 03/09/2018)
2018-03-27	22	Unopposed MOTION for Extension of Time to File Response/Reply as to 14 MOTION for Summary Judgment by INSTITUTE FOR JUSTICE (Attachments: # 1 Text of Proposed Order)(Prins, Andrew) (Entered: 03/27/2018)
2018-03-28		MINUTE ORDER. The Plaintiff's unopposed 22 Motion for Extension of Time is hereby GRANTED. The Plaintiff shall file its opposition to the Government's Motion for Summary Judgment on or before April 20, 2018, and the Government shall file any reply to Plaintiff's opposition on or before May 11, 2018. SO ORDERED. Signed by Judge Trevor N. McFadden on 3/28/2018. (lctnm2) (Entered: 03/28/2018)
2018-03-28		Set/Reset Deadlines: Plaintiff's opposition to the Government's Motion for Summary Judgment due by 4/20/2018. Government's reply in support of its Motion for Summary Judgment due by 5/11/2018. (hmc) (Entered: 03/28/2018)
2018-04-20	23	Cross MOTION for Summary Judgment and Opposition to Defendant Internal Revenue Service's Motion for Summary Judgment by INSTITUTE FOR JUSTICE (Attachments: # 1 Declaration of Andrew D. Prins, # 2 Exhibit 1 to Prins Declaration, # 3 Declaration of Jennifer McDonald, # 4 Exhibit 1 to McDonald Declaration, # 5 Exhibit 2 to McDonald Declaration, # 6 Exhibit 3 to McDonald Declaration, # 7 Exhibit 4 to McDonald Declaration, # 8 Exhibit 5 to McDonald Declaration, # 9 Exhibit 6 to McDonald Declaration, # 10 Exhibit 7 to McDonald Declaration, # 11 Exhibit 8 to McDonald Declaration, # 12 Exhibit 9 to McDonald Declaration, # 13 Exhibit 10 to McDonald Declaration, # 14 Exhibit 11 to McDonald Declaration, # 15 Exhibit 12 to McDonald Declaration, # 16 Exhibit 13 to McDonald Declaration, # 17 Exhibit 14 to McDonald Declaration, # 18 Exhibit 15 to McDonald Declaration, # 19 Exhibit 16 to McDonald Declaration, # 20 Text of Proposed Order)(Prins, Andrew) (Entered: 04/20/2018)
2018-04-23	24	Memorandum in opposition to re 14 MOTION for Summary Judgment filed by INSTITUTE FOR JUSTICE. (See docket entry no. 23 to view.) (td) (Entered: 04/23/2018)
2018-04-25	25	STANDING ORDER Establishing Procedures for Cases Before Judge Trevor N. McFadden. The parties are hereby ORDERED to read and comply with the directives in the attached standing order. Courtesy copies are excused for all filings predating the entry of this Standing Order. Signed by Judge Trevor N. McFadden on 4/25/2018. (lctnm2) (Entered: 04/25/2018)
2018-05-11	26	REPLY to opposition to motion re 14 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) Modified text and linkage on 5/15/2018 (ztd). (Entered: 05/11/2018)
2018-05-11	27	Memorandum in opposition to re 23 Cross MOTION for Summary Judgment and Opposition to Defendant Internal Revenue Service's Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) (Entered: 05/11/2018)
2018-05-18	28	REPLY to opposition to motion re 23 Cross MOTION for Summary Judgment and Opposition to Defendant Internal Revenue Service's Motion for Summary Judgment filed by INSTITUTE FOR JUSTICE. (Attachments: # 1 Supplemental Declaration of Jennifer McDonald, # 2 Exhibit 1 Supplemental Declaration of Jennifer McDonald, # 3 Exhibit 2 to Supplemental Declaration of Jennifer McDonald, # 4 Exhibit 3 to Supplemental Declaration of Jennifer McDonald, # 5 Exhibit 4 to Supplemental Declaration of Jennifer McDonald, # 6 Exhibit 5 to Supplemental Declaration of Jennifer McDonald)(Prins, Andrew) (Entered: 05/18/2018)
2018-05-25	29	MOTION for Leave to File Sur-reply to Plaintiff's Combined Reply and Opposition by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 05/25/2018)
2018-05-30	30	Memorandum in opposition to re 29 MOTION for Leave to File Sur-reply to Plaintiff's Combined Reply and Opposition filed by INSTITUTE FOR JUSTICE. (Prins, Andrew) (Entered: 05/30/2018)
2018-05-31		MINUTE ORDER. Upon consideration of the IRS's 29 Motion for Leave to File Sur-Reply, and the Plaintiff's 30 Opposition, the 29 Motion for Leave is hereby GRANTED IN PART. The IRS may file a sur-reply addressing the Plaintiff's latest supplemental declaration and the exhibits thereto, and the Plaintiff's argument relying on 5 U.S.C. § 552(c)(1). However, the Plaintiff's argument that "the IRS clearly understood... that IJ sought... the discrete universe of records that is accessible through AFTRAK," ECF No. 11 at 11, is not "truly new," U.S. ex rel. Pogue v. Diabetes Treatment Centers of Am., Inc. , 238 F. Supp. 2d 270, 277 (D.D.C. 2002), and the 29 Motion for Leave is DENIED as to this argument. The IRS shall file a sur-reply by June 1, 2018. SO ORDERED. Signed by Judge Trevor N. McFadden on 5/31/2018. (lctnm2) (Entered: 05/31/2018)
2018-05-31		Set/Reset Deadlines: IRS' sur-reply due by 6/1/2018. (hmc) (Entered: 05/31/2018)
2018-06-01	31	SURREPLY to 28 Plaintiff's Reply in Support of its Cross-Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) Modified on 6/4/2018 (ztd). (Entered: 06/01/2018)
2018-06-05	32	ORDER regarding certain records withheld by the Defendant. See Order for details. Signed by Judge Trevor N. McFadden on 6/5/2018. (lctnm2) (Entered: 06/05/2018)
2018-06-06		Set/Reset Deadlines: IRS' notice of compliance or supplemental declaration due by 7/6/2018. Plaintiff's response due by 7/20/2018. IRS' reply due by 7/27/2018. (hmc) (Entered: 06/06/2018)
2018-06-29	33	Consent MOTION for Extension of Time to Comply with June 5, 2018 Order by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 06/29/2018)
2018-07-02		MINUTE ORDER. Upon consideration of the IRS' 33 Consent Motion for Extension of Time, that motion is GRANTED. The IRS shall comply with the Court's 32 Order on or before September 4, 2018. To the extent that the IRS chooses to file a supplemental declaration, the Plaintiff may file a response on or before September 18, 2018, and the IRS may file a reply by September 24, 2018. Signed by Judge Trevor N. McFadden on 6/30/2018. (lctnm2) (Entered: 07/02/2018)
2018-07-02		Set/Reset Deadlines: The IRS shall comply with the Court's 32 Order on or before 9/4/2018. Plaintiff's response due by 9/18/2018. IRS' reply due by 9/24/2018. (hmc) (Entered: 07/02/2018)
2018-09-04	34	AFFIDAVIT re 32 Order re Information Withheld Pursuant to Exemptions 6 and 7(C) by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) (Entered: 09/04/2018)
2018-09-04	35	NOTICE of Compliance by INTERNAL REVENUE SERVICE re 32 Order (Peyton, Joycelyn) (Entered: 09/04/2018)
2018-09-18	36	RESPONSE re 34 Affidavit, 35 Notice (Other) Plaintiff's Response to Defendant's Supplemental Declaration and Notice of Compliance filed by INSTITUTE FOR JUSTICE. (Attachments: # 1 Exhibit A)(Prins, Andrew) (Entered: 09/18/2018)
2018-09-24	37	MOTION to Strike 36 Response to Document by INTERNAL REVENUE SERVICE (Peyton, Joycelyn) (Entered: 09/24/2018)
2018-09-24	38	REPLY re 36 Response to Document filed by INTERNAL REVENUE SERVICE. (Peyton, Joycelyn) (Entered: 09/24/2018)
2018-09-28	39	MEMORANDUM OPINION regarding Defendant's 14 Motion for Summary Judgment and Plaintiff's 23 Cross-Motion for Summary Judgment. Signed by Judge Trevor N. McFadden on 9/28/2018. (lctnm2) (Entered: 09/28/2018)
2018-09-28	40	ORDER. For the reasons stated in the 39 Memorandum Opinion, Defendant's 14 Motion for Summary Judgment and Plaintiff's 23 Cross-Motion for Summary Judgment are both GRANTED in part and DENIED in part. The Clerk of Court is directed to close the case. See Order for details. Signed by Judge Trevor N. McFadden on 9/28/2018. (lctnm2) (Entered: 09/28/2018)
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