Skip to content

Case Detail

[Subscribe to updates]
Case TitleStanco et al v. Internal Revenue Service
DistrictEastern District of California
CitySacramento
Case Number2:2018cv00873
Date Filed2018-04-10
Date ClosedOpen
JudgeDistrict Judge Troy L. Nunley
PlaintiffPaul Stanco
PlaintiffJose M. Linares
PlaintiffMaria V. Linares
PlaintiffHenry M. Strodka
PlaintiffBozena M. Strodka
Case DescriptionPaul Stanco, Jose and Maria Linares, and Henry and Bozena Strodka submitted FOIA requests to the IRS for records concerning the agency's determination that they had not filed the required tax returns. In responding to one of the requests, the IRS located 2,474 pages of responsive records and disclosed 1,627 pages, redacting 91 pages in full and withholding 795 pages in full. In response to other requests, the agency located 846 pages, disclosing 727 pages while withholding 119 pages in full and 31 pages in part. The agency located and disclosed other responsive records related to other requests. As to a later batch of requests, the IRS indicated that it would be unable to respond within the statutory time limit. After hearing nothing further from the agency, Stanco, the Linares', and the Stodkas filed suit.
Complaint issues: Failure to respond within statutory time limit, Adequacy - Search, Litigation - Attorney's fees

DefendantInternal Revenue Service
Documents
Docket
Complaint
Complaint attachment 1
Opinion/Order [7]
Opinion/Order [15]
User-contributed Documents
 
Docket Events (Hide)
Date FiledDoc #Docket Text

2018-04-101COMPLAINT against Internal Revenue Service by Henry M. Strodka, Paul Stanco, Maria V. Linares, Jose M Linares, Bozena M. Strodka. Attorney Cohan, William A. added. (Attachments: # 1 Civil Cover Sheet)(Cohan, William) (Entered: 04/10/2018)
2018-04-10PAYMENT for Civil Case filing fee in the amount of $ 400, receipt number 0972-7600908. (Cohan, William) (Entered: 04/10/2018)
2018-04-112SUMMONS ISSUED as to *Internal Revenue Service* with answer to complaint due within *30* days. Attorney *William Allan Cohan* *William A. Cohan, P.C.* *P.O. Box 3448* *Rancho Santa Fe, CA 92067*. (Benson, A.) (Entered: 04/11/2018)
2018-04-113CIVIL NEW CASE DOCUMENTS ISSUED; (Attachments: # 1 Consent Form, # 2 VDRP) (Benson, A.) (Entered: 04/11/2018)
2018-04-234SUMMONS RETURNED EXECUTED: Internal Revenue Service served on 4/17/2018. (Cohan, William) Modified on 4/24/2018 (Benson, A.). (Entered: 04/23/2018)
2018-05-165MOTION to DISMISS as to Counts 1-9; MOTION FOR SUMMARY JUDGMENT as to Count 10. Motion Hearing set for 6/28/2018 at 02:00 PM in Courtroom 2 (TLN) before District Judge Troy L. Nunley.), by Internal Revenue Service. Attorney Ho, Stephen Shuching added. (Attachments: # 1 Memorandum in Support, # 2 Declaration of Cheri A. Rossi, # 3 Exhibits A-L, # 4 Declaration of Patricia I. Perez, # 5 Proposed Order)(Ho, Stephen) Modified on 5/17/2018 (Benson, A.). (Entered: 05/16/2018)
2018-06-146STIPULATION and PROPOSED ORDER for Extending Time to Respond to Defendant's Motions and Continuing Hearing re 5 Motion to Dismiss and Motion for Summary Judgment by Internal Revenue Service. (Attachments: # 1 Proposed Order)(Ho, Stephen) Modified on 6/18/2018 (Fabillaran, J). (Entered: 06/14/2018)
2018-06-157STIPULATION and ORDER signed by District Judge Troy L. Nunley on 6/14/2018 ORDERING that the deadline for Plaintiffs to file their response to Defendants Motion to Dismiss Counts 110 of the Complaint and Motion for Summary Judgment on Count 10 is EXTENDED to 7/5/2018 and the hearing on Defendants motions is hereby CONTINUED to 7/26/2018. (Hunt, G) (Entered: 06/15/2018)
2018-07-058RESPONSE by Jose M. Linares, Maria V. Linares, Paul Stanco, Bozena M. Strodka, Henry M. Strodka to 5 Motion to DismissMotion for Summary Judgment. (Cohan, William) (Entered: 07/05/2018)
2018-07-129REPLY by Internal Revenue Service re 5 Motion to DismissMotion for Summary Judgment. (Ho, Stephen) (Entered: 07/12/2018)
2018-07-1310MINUTE ORDER issued by Courtroom Deputy M. Krueger for District Judge Troy L. Nunley on 7/13/2018: On the Court's own motion, Defendant's Motion to Dismiss Counts 1-9 and Motion for Summary Judgment as to Count 10 (ECF No. 5 ) is hereby SUBMITTED without oral argument. Accordingly, the hearing set for 7/26/2018 is VACATED. If the Court determines oral argument is necessary, it will be scheduled at a later date. (TEXT ONLY ENTRY) (Krueger, M) (Entered: 07/13/2018)
2020-06-2311MINUTE ORDER issued by Courtroom Deputy M. Krueger for District Judge Troy L. Nunley on June 23, 2020: The Court has reviewed all filings related to Defendant's Motion to Dismiss as to claims 19 and Motion for Summary Judgment as to claim 10. (ECF Nos. 5 , 8 , 9 .) Defendant originally moved to dismiss claims 19 for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure (Rule) 12(b)(1). (ECF No. 5-1 at 1.) In its reply, Defendant requests the Court construe its motion as a motion to dismiss claims 19 pursuant to Rule 12(b)(6). (ECF No. 9 at 2.) In support of its request, Defendant cites Yagman v. Pompeo, 868 F.3d 1075, 108384 (9th Cir. 2017), wherein the Ninth Circuit clarified that the exhaustion requirements of the Freedom of Information Act (FOIA) are jurisprudential, not jurisdictional, and failure to exhaust could be addressed in a motion brought under Rule 12(b)(6). In the alternative, Defendant requests that its entire motion be construed as a motion for summary judgment because the parties do not currently have any disputes of material fact. (ECF No. 9 at 2.) It appears there is no dispute of material fact concerning Plaintiff's failure to exhaust its FOIA claims, and the Court is therefore inclined to treat Defendant's motion as a motion for summary judgment pursuant to Rule 12(d). Plaintiff is hereby ORDERED to show cause as to why the Court should not construe Defendant's motion as a motion for summary judgment or, in the alternative, to file any opposition to the motion construed as such not later than July 8, 2020. (TEXT ONLY ENTRY) (Krueger, M) (Entered: 06/23/2020)
2020-07-0812OPPOSITION by Jose M. Linares et al to 5 Motion for Summary Judgment. (Attachments: # 1 Declaration of William A. Cohan)(Cohan, William) Modified on 7/9/2020 (Coll, A). (Entered: 07/08/2020)
2020-07-0813DECLARATION of William A. Cohan in opposition to 5 Motion for Summary Judgment,. (Cohan, William) (Entered: 07/08/2020)
2020-07-0914NOTICE of Request to Seal Document(s) pursuant to L.R. 141 by Jose M. Linares, Maria V. Linares, Paul Stanco, Bozena M. Strodka, Henry M. Strodka. (Cohan, William) (Entered: 07/09/2020)
2020-07-1515ORDER signed by District Judge Troy L. Nunley on 7/14/2020 GRANTING 14 Notice of Request to Seal Document, and SEALING [12-1] Declaration of William A. Cohan in its entirety. (Huang, H) (Entered: 07/15/2020)
2020-07-1516REQUEST for Leave to File a Supplemental Reply by Internal Revenue Service re 12 Opposition to Motion. (Attachments: # 1 Proposed Supplemental Reply, # 2 Proposed Order)(Ho, Stephen) Modified on 7/16/2020 (Mena-Sanchez, L). (Entered: 07/15/2020)
2020-07-2017MINUTE ORDER issued by Courtroom Deputy M. Krueger for District Judge Troy L. Nunley on 7/20/2020: Upon consideration of Defendant Internal Revenue Services ("Defendant") unopposed request for leave to file a supplemental reply to address Plaintiffs' supplemental opposition, and for good cause shown, the Court hereby GRANTS Defendant's request. (ECF No. 16 .) Defendant shall file and serve its supplemental reply in accordance with the Local Rules and the Federal Rules of Civil Procedure. (TEXT ONLY ENTRY) (Krueger, M) (Entered: 07/20/2020)
Hide Docket Events
by FOIA Project Staff
Skip to toolbar