Case Detail

FOIA Project Annotation: Judge Tanya Chutkan has ruled that the suit brought by husband-and-wife tax protestors Janis and Barry Cox against IRS alleging the agency did not disclose under FOIA the statutory basis for paying income tax should be dismissed for failure to exhaust administrative remedies. The Coxes suit also asked for $480,000 in damages for 30 years of taxes improperly confiscated by the agency. Chutkan explained that "although exhaustion under FOIA is not a jurisdictional requirement, 'FOIA's administrative scheme favors treating failure to exhaust as a bar to judicial review.' Therefore, a plaintiff's failure to exhaust before filing suit 'can be a substantive ground for rejecting a FOIA claim in litigation.' The court should not consider the merits of an unexhausted claim if proceeding would frustrate 'the purposes and policies underlying the exhaustion requirement, namely, to prevent premature interference with agency processes, to give the parties and the courts benefit of the agency's experience and expertise and to compile an adequate record for review.'" Addressing the Coxes claims, Chutkan observed that "defendant located several of Plaintiffs' FOIA requests from 2009 and 2010 and one request from 2019. It is undisputed that (1) Defendant responded timely to each request within twenty business days, and (2) Plaintiffs did not exhaust their administrative remedies pursuant to Treasury's FOIA regulations."
Issues: Litigation - Jurisdiction - Failure to Exhaust

Date Filed	Doc #	Docket Text
2020-03-03		Initiating Pleading & IFP Application Received on 3/3/2020. A copy of the docket sheet has been mailed to the address of record for the pro se party. (zmd) (Entered: 03/04/2020)
2020-03-03	1	COMPLAINT against DEPARTMENT OF TREASURY AND TAX INSPECTOR GENERAL FOR TAX ADMINISTRATION, J. RUSSELL GEORGE, INTERNAL REVENUE SERVICE COMMISSIONER, STEVEN MILLER filed by JANIS L. COX.(zmd) (Entered: 03/04/2020)
2020-03-03	2	MOTION for Leave to Proceed in forma pauperis by JANIS L. COX (zmd) (Entered: 03/04/2020)
2020-03-11	3	ORDER re 1 Complaint filed by JANIS L. COX. ORDERED that within 20 days of entry of this order, the plaintiff either shall provide a full residence address, or shall file a motion to use a post office box as the mailing address. Signed by Judge Trevor N. McFadden on 03/11/2020. (zsb) (Entered: 03/11/2020)
2020-03-26	4	MOTION for Permission to Use Post Office Box by JANIS L. COX (adh, ) (Entered: 03/27/2020)
2020-04-21		MINUTE ORDER: Plaintiff's motion to use a Post Office Box address 4 sets forth no reasons and therefore is DENIED without prejudice. Plaintiff has 20 days from the filing date of this order to file a renewed motion that sets forth reasons "for seeking the order." Fed. R. Civ. P. 7(b). Otherwise, the case may be dismissed without prejudice. SO ORDERED. Signed by Judge Amy Berman Jackson on 4/21/2020. (ah) (Entered: 04/21/2020)
2020-04-23	6	AMENDED COMPLAINT against DEPARTMENT OF TREASURY AND TAX INSPECTOR GENERAL FOR TAX ADMINISTRATION, J. RUSSELL GEORGE, INTERNAL REVENUE SERVICE COMMISSIONER, STEVEN MILLER filed by JANIS L. COX.(adh, ) (Entered: 05/15/2020)
2020-05-11	5	MOTION for Permission to Use Post Office Box by JANIS L. COX (adh, ) (Entered: 05/12/2020)
2020-05-21	7	ORDER granting 2 Motion for Leave to Proceed in forma pauperis; granting 5 Motion for Permission to Use Post Office BoxORDERED that this civil action shall proceed under the Freedom of Information Act, 5 U.S.C. § 552, against the United States Department of the Treasury; it is further ORDERED that J. Russell George, Internal Revenue Service Commissioner, and Steven Miller are DISMISSED as party Defendants; and it is further ORDERED that the Clerk of Court shall assign this case randomly to a judge for further proceedings Signed by Judge Carl J. Nichols on 5/21/2020. (adh, ) (Entered: 05/26/2020)
2020-05-21		Case Assigned to Judge Tanya S. Chutkan. (adh, ) (Entered: 05/26/2020)
2020-06-03	8	ORDER: Advising pro se Plaintiff of her obligation to follow the FRCP, Local Rules and orders of the court. Failure to adhere to these rules or orders may result in sanctions, up to and including dismissal of this action. The Clerk of the Court shall mail a copy of this Order to: JANIS L. COX, P.O. Box 507, Queen Creek, AZ 85142. (See order for further details). Signed by Judge Tanya S. Chutkan on 6/3/2020. (DJS) (Entered: 06/03/2020)
2020-06-30	9	AMENDED COMPLAINT against DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN filed by JANIS L. COX, BARRY L. COX.(ztd); ("Leave to file GRANTED, as Amended Complaint." signed 6/30/2020 Tanya S. Chutkan) (Entered: 07/08/2020)
2020-06-30	10	LEAVE TO FILE DENIED- Plaintiff's motion for P.O. Box This document is unavailable as the Court denied its filing.("Leave to file DENIED. Permission has been granted to use P.O. Box address and process will be served by the court officers, pursuant to 28 U.S.C. 1915(d).). Signed by Judge Tanya S. Chutkan on 6/30/2020 (ztd) (Entered: 07/08/2020)
2020-07-21		SUMMONS (4) Issued as to DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN, U.S. Attorney and U.S. Attorney General sent to the U.S. Marshals Service (adh, ) Modified on 7/22/2020 to correct docket entry text (zsb). (Entered: 07/21/2020)
2020-08-04	11	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. DEPARTMENT OF THE TREASURY served on 7/29/2020; STEVEN T. MNUCHIN served on 7/29/2020, RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 7/24/2020., RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 7/24/2020. ( Answer due for ALL FEDERAL DEFENDANTS by 8/23/2020.) (zjf) (Entered: 08/05/2020)
2020-08-17	12	MOTION for Extension of Time to File Answer re 9 Amended Complaint or to File an Otherwise Responsive Pleading by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN (Attachments: # 1 Text of Proposed Order)(Miller, Emily) (Entered: 08/17/2020)
2020-08-18	13	MOTION for Summary Judgment by BARRY L. COX, JANIS L. COX (Attachment: # 1 Exhibit)(eg) (Entered: 08/21/2020)
2020-08-24		MINUTE ORDER: Defendant's Motion to Extend the Answer Deadline is hereby DENIED without prejudice for failing to comply with Local Rule 7(m). The court is troubled by Defendant's position in both this case and in another case before this court, 19-cv-2998-TSC (Dixon v. Brennan), ECF No. 11, that a movant has no duty to confer with pro se parties when filing non-dispositive motions. Indeed, LCvR 7(m) explicitly provides that "[t]he duty to confer also applies to non-incarcerated parties appearing pro se." There is no indication in the record that any of the pro se parties in these two cases are incarcerated. Accordingly, by 8/31/2020, Defendant shall file an answer, a dispositive motion, or a renewed motion for an extension that complies with LCvR 7(m). Going forward, a party who files a non-dispositive motion must confer with the opposing party, for purposes of Local Civil Rule 7(m), at least 48 hours prior to filing the motion. Defendant is hereby advised that any failure to comply with any local rules, federal rules or orders of the court may result in sanctions. The Clerk of the Court is hereby directed to email a copy of this order to: Daniel F. Van Horn, Civil Division Chief, U.S. ATTORNEY'S OFFICE FOR THE DISTRICT OF COLUMBIA, 555 Fourth Street, NW, Washington, DC 20530 ; Janis L. Cox, P.O. Box 507, Queen Creek, AZ 85142; and Barry L. Cox, P.O. Box 507, Queen Creek, AZ 85142. Signed by Judge Tanya S. Chutkan on 8/24/2020. (DJS) (Entered: 08/24/2020)
2020-08-27		Set/Reset Deadlines: Defendants' shall file an answer, a dispositive motion, or a renewed motion for an extension that complies with LCvR 7(m) by 8/31/2020. (jth) (Entered: 08/27/2020)
2020-08-31	14	MOTION for Extension of Time to File Answer re 9 Amended Complaint or to File an Otherwise Responsive Pleading by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN (Attachments: # 1 Text of Proposed Order)(Miller, Emily) (Entered: 08/31/2020)
2020-09-02		MINUTE ORDER: Defendants' renewed motion 14 for an enlargement of time to October 16, 2020, to respond to Plaintiff's complaint is GRANTED. Further, it is ORDERED that not later than September 18, 2020, each Plaintiff shall file a notice containing a working telephone number as required by Local Civil Rule 5.1(c)(1) and/or an email address, to enable communication between the parties. Failure to timely comply with court orders may result in sanctions, up to and including dismissal of this action. The Clerk of the Court shall mail a copy of this order to: Janis L. Cox, P.O. Box 507, Queen Creek, AZ 85142 and Barry L. Cox, P.O. Box 507, Queen Creek, AZ 85142. Signed by Judge Tanya S. Chutkan on 9/2/20. (psu1) (Entered: 09/02/2020)
2020-09-02		Set/Reset Deadlines: Defendants' Answer or Other Response to the Complaint is due by 10/16/2020; By 9/18/2020 each Plaintiff shall file a notice containing a working telephone number as required by Local Civil Rule 5.1(c)(1) and/or an email address, to enable communication between the parties. (jth) (Entered: 09/02/2020)
2020-09-15	15	STRICKEN FROM THE RECORD PURSUANT TO MINUTE ORDER FILED ON 09/28/2020.....RESPONSE re 14 MOTION for Extension of Time to File Answer re 9 Amended Complaint or to File an Otherwise Responsive Pleading filed by BARRY L. COX, JANIS L. COX. (ztd) Modified on 9/28/2020 (ztb). (Entered: 09/23/2020)
2020-09-21	17	RESPONSE TO ORDER OF THE COURT re Order on Motion for Extension of Time to Answer,, filed by BARRY L. COX, JANIS L. COX. (ztd) (Entered: 09/30/2020)
2020-09-28		MINUTE ORDER STRIKING RESPONSE. Plaintiffs have filed an opposition 15 to Defendants' motion for an enlargement time but have totally disregarded the Court's Minute Order of September 2, 2020, to provide a working telephone number as required by Local Civil Rule 5.1(c)(1) and/or an email address, to enable communication between the parties. Plaintiffs have been warned more than once that their failure to comply with the Court's orders could result in sanctions, including dismissal of the case. As a lesser sanction, 15 Plaintiffs' Response is hereby STRICKEN from the record. On or before October 9, 2020, Plaintiffs shall file the requested contact information or a notice stating under penalty of perjury why they cannot supply the information. If Plaintiffs fail to comply with this order Defendants will be relieved of their obligation to confer with Plaintiffs prior to filing a non-dispositive motion. See Local Civil Rule 7(m). The Clerk of the Court shall mail a copy of this order to: Janis L. Cox, P.O. Box 507, Queen Creek, AZ 85142 and Barry L. Cox, P.O. Box 507, Queen Creek, AZ 85142. Signed by Judge Tanya S. Chutkan on 9/28/2020. (DJS) (Entered: 09/28/2020)
2020-09-28		Set/Reset Deadlines: The requested contact information or a notice stating under penalty of perjury why information cannot be supplied due by 10/9/2020. (tb) (Entered: 09/28/2020)
2020-09-29	16	NOTICE by BARRY L. COX, JANIS L. COX (ztd); ("Leave to file GRANTED" signed by Judge Tanya Chutkan on 9/29/2020) (Entered: 09/29/2020)
2020-10-08	18	NOTICE by BARRY L. COX, JANIS L. COX (ztd) (Entered: 10/13/2020)
2020-10-16	19	MOTION to Dismiss for Lack of Jurisdiction , MOTION to Dismiss for Failure to State a Claim upon which Relief May be Granted by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN (Attachments: # 1 Statement of Facts, # 2 Memorandum in Support, # 3 Appendix of Unpublished Cases, # 4 Declaration of Kilsy Barnes (IRS), # 5 Exhibits to Declaration of Kilsy Barnes (A through G), # 6 Declaration of Alexis Turner (TIGTA), # 7 Exhibits to Declaration of Alexis Turner (H through I), # 8 Text of Proposed Order)(Miller, Emily) (Entered: 10/16/2020)
2020-10-19	20	Order advising plaintiffs to respond by December 1, 2020, to defendant's motion to dismiss or risk dismissal of the case based on defendant's assertions (see document for details). Signed by Judge Tanya S. Chutkan on 10/19/20.(psu1) (Entered: 10/19/2020)
2020-10-23	21	Memorandum in opposition to re 19 MOTION to Dismiss for Lack of Jurisdiction MOTION to Dismiss for Failure to State a Claim upon which Relief May be Granted filed by BARRY L. COX, JANIS L. COX. (ztd) (Entered: 10/28/2020)
2020-10-26	22	AFFIDAVIT by BARRY L. COX, JANIS L. COX. (ztd) (Entered: 10/28/2020)
2020-10-27		Set/Reset Deadlines: Response due by 12/1/2020. (tb) (Entered: 10/27/2020)
2020-10-30	23	Memorandum in opposition to re 19 MOTION to Dismiss for Lack of Jurisdiction MOTION to Dismiss for Failure to State a Claim upon which Relief May be Granted filed by BARRY L. COX, JANIS L. COX. (ztd) (Entered: 11/03/2020)
2020-10-30	24	MOTION to Strike 19 MOTION to Dismiss for Lack of Jurisdiction MOTION to Dismiss for Failure to State a Claim upon which Relief May be Granted by BARRY L. COX, JANIS L. COX (ztd); (SEE DOCKET ENTRY NO. 30 TO VIEW.) (Entered: 11/03/2020)
2020-11-02	27	MOTION for Judgment, MOTION for Summary Judgment by BARRY L. COX, JANIS L. COX (ztd) (Entered: 11/04/2020)
2020-11-03	25	REPLY to opposition to motion re 19 MOTION to Dismiss for Lack of Jurisdiction MOTION to Dismiss for Failure to State a Claim upon which Relief May be Granted filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 11/03/2020)
2020-11-03	26	Memorandum in opposition to re 24 MOTION to Strike 19 MOTION to Dismiss for Lack of Jurisdiction MOTION to Dismiss for Failure to State a Claim upon which Relief May be Granted filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 11/03/2020)
2020-11-10	28	MOTION to Strike 25 Reply to opposition to Motion, 26 Memorandum in Opposition, by BARRY L. COX, JANIS L. COX (Attachments: # 1 Exhibit)(ztd) (Entered: 11/12/2020)
2020-11-17	29	Memorandum in opposition to re 27 MOTION for Judgment MOTION for Summary Judgment filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 11/17/2020)
2020-11-23	30	Memorandum in opposition to re 28 MOTION to Strike 25 Reply to opposition to Motion, 26 Memorandum in Opposition, filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 11/23/2020)
2020-11-24	31	MOTION to grant Complaint and issue Order for Refund by BARRY L. COX, JANIS L. COX (ztd) (Entered: 12/01/2020)
2020-12-04	32	MOTION for Order by BARRY L. COX, JANIS L. COX (Attachments: # 1 Text of Proposed Order, # 2 envelope)(ztd) (Entered: 12/10/2020)
2020-12-14	33	Memorandum in opposition to re 31 MOTION to grant Complaint and issue Order for Refund filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 12/14/2020)
2020-12-14	34	Memorandum in opposition to re 32 MOTION for Order filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 12/14/2020)
2020-12-18		MINUTE ORDER. Plaintiff's motion 13 for summary judgment based on the government's alleged default is DENIED. On the contrary, the record establishes that the United States Attorney was served process on July 24, 2020. On August 17, 2020, the government moved for an enlargement of time, which was well within FOIA's 30-day deadline for answering a complaint. Signed by Judge Tanya S. Chutkan on 12/18/20.(psu1) (Entered: 12/18/2020)
2020-12-18		MINUTE ORDER denying 24 28 Plaintiffs' Motions to Strike. Plaintiffs have identified no "redundant, immaterial, impertinent, or scandalous matter," Fed. R. Civ. P. 12(f), meriting such action. Signed by Judge Tanya S. Chutkan on 12/18/20.(psu1) (Entered: 12/18/2020)
2020-12-21	35	MOTION for Summary Judgment, MOTION for Judgment on the Pleadings by BARRY L. COX, JANIS L. COX (zjf) (Entered: 12/28/2020)
2020-12-28	37	NOTICE of Proposed Order by BARRY L. COX, JANIS L. COX re 35 MOTION for Summary Judgment MOTION for Judgment on the Pleadings (zjf) (Entered: 01/01/2021)
2020-12-29	38	MOTION to Grant Verified Excerpts from Book. by BARRY L. COX, JANIS L. COX (Attachments: # 1 Exhibit)(eg) (Entered: 01/04/2021)
2020-12-31	36	LEAVE TO FILE DENIED- Janis L. Cox, Barry L. Cox; Response. This document is unavailable as the Court denied its filing. "Leave to file a response to unspecified filings is DENIED". Signed by Judge Tanya S. Chutkan on 12/31/2020. (eg) (Entered: 12/31/2020)
2021-01-11	39	Memorandum in opposition to re 35 MOTION for Summary Judgment MOTION for Judgment on the Pleadings filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 01/11/2021)
2021-01-19	40	Memorandum in opposition to re 38 MOTION to Grant Verified Excerpts from Book. filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 01/19/2021)
2021-01-22	41	REPLY to opposition to motion re 35 MOTION for Summary Judgment MOTION for Judgment on the Pleadings filed by BARRY L. COX, JANIS L. COX. (ztd) (Entered: 01/28/2021)
2021-01-22	42	Civil Statement from Plaintiffs. (Attachments: # 1 Exhibit)(ztd) (Additional attachment(s) added on 1/28/2021: # 2 Text of Proposed Order) (ztd). (Entered: 01/28/2021)
2021-01-23	43	Civil Statement from Plaintiff's. (ztd) Modified on 1/28/2021 (ztd). (Additional attachment(s) added on 1/28/2021: # 1 Exhibit) (ztd). (Entered: 01/28/2021)
2021-02-16	44	NOTICE by BARRY L. COX, JANIS L. COX (ztd) (Entered: 02/25/2021)
2021-03-01	45	Civil Statement from Plaintiffs. (ztd) (Entered: 03/10/2021)
2021-03-08	46	MOTION for Writ of Mandamus by BARRY L. COX, JANIS L. COX. (ztd) (Entered: 03/11/2021)
2021-03-19	47	MOTION for Summary Judgment by BARRY L. COX, JANIS L. COX. (Attachments: # 1 Exhibit)(ztd) (Entered: 03/23/2021)
2021-03-24	48	Memorandum in opposition to re 46 MOTION for Writ of Mandamus filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 03/24/2021)
2021-04-05	49	Memorandum in opposition to re 47 MOTION for Summary Judgment filed by DEPARTMENT OF THE TREASURY, STEVEN T. MNUCHIN. (Miller, Emily) (Entered: 04/05/2021)
2021-04-06	50	ORDER granting 19 Defendants' Motion to Dismiss; denying 27 Plaintiffs' Motion for Judgment; denying 27 Plaintiffs' Motion for Summary Judgment; denying 31 Plaintiffs' Motion; denying 32 Plaintiffs' Motion for Order; denying 35 Plaintiffs' Motion for Summary Judgment; denying 35 Plaintiffs' Motion for Judgment on the Pleadings; denying 38 Plaintiffs' Motion; denying 46 Plaintiffs' Motion for Writ of Mandamus; denying 47 Plaintiffs' Motion for Summary Judgment; and dismissing the case for the reasons stated in the Memorandum Opinion issued separately this day. Signed by Judge Tanya S. Chutkan on 4/6/2021.(psu1) (Entered: 04/06/2021)
2021-04-06	51	MEMORANDUM OPINION accompanying the final order issued separately this day. Signed by Judge Tanya S. Chutkan on 4/6/2021.(psu1) (Entered: 04/06/2021)
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