Case Detail

FOIA Project Annotation: In dismissing Michael Worsham's attack on the constitutionality of the income tax, a federal court in Maryland has ruled that Exemption 5 (deliberative process privilege) does not apply to drafts written by IRS staff in updating "The Truth About Frivolous Tax Arguments," an IRS document published on its website, because it is not a policy document but a largely factual recitation. Worsham requested information about how the publication was put together and sued when the agency failed to respond. The agency located 215 pages of responsive records and withheld 104 pages entirely under Exemption 5. The IRS argued that the withheld documents were predecisional because they were drafted in preparation of the final version of The Truth for posting on the agency's website and that they were deliberative because they were prepared by junior officials for the Associate Chief Counsel for Procedure and Administration who was authorized to approve the final version. Judge Ellen Lipton Hollander observed that "The Truth is akin to a 'frequently asked questions' document. It presents to the public the IRS's established position, and the established position of the courts, as stated in judicial decisions compiled by the IRS, regarding various commonly recurring legal arguments against the validity of the income tax." She noted that the IRS's argument that The Truth was a policy document because it helped educate the public "would prove too much." Hollander added that "if 'education of the public' regarding an agency's established policy was recognized as a basis for the deliberative process privilege, any draft of any document prepared for public consumption, even an entirely postdecisional document, would be subject to the privilege." But Hollander indicated that "I cannot conclude that all of the redacted material generated in the drafting and revision of The Truth is unprotected by the deliberative process privilege because, without review, the possibility cannot be foreclosed that communications made in the course of drafting and revising The Truth could reveal agency policymaking processes." As a result, she ordered the IRS to submit the withheld records for in camera review.
Issues: Exemption 5 - Privileges - Deliberative process privilege - Deliberative, Exemption 5 - Privileges - Deliberative process privilege - Predecisional

Date Filed	Doc #	Docket Text
2012-09-04	1	COMPLAINT under the Freedom of Information Act, against Michael C. Worsham ( Filing fee $ 350 receipt number 0416-3674228.), filed by Michael C. Worsham.(Worsham, Michael) (Entered: 09/04/2012)
2012-09-04	2	Request for issuance of Summons for the Defendant US Dept. of the Treasury, filed by Michael C. Worsham Responses due by 9/21/2012 (Worsham, Michael) Modified on 9/6/2012 (bmhs, Deputy Clerk). (Entered: 09/04/2012)
2012-09-07	3	QC NOTICE: 2 Motion for Other Relief filed by Michael C. Worsham was filed incorrectly. **Summons for the U.S. Attorney and the U.S. Attorney General have not been provided. Please file the summons through the CM/ECF filing system. (bmhs, Deputy Clerk) (Entered: 09/07/2012)
2012-09-07	4	Correspondence re: Request for issuance of Summons for the Defendant U.S. Dept. of the Treasury (Worsham, Michael) (Entered: 09/07/2012)
2012-09-10		FILED IN ERROR - THE ABOVE DOCUMENTS (9-11) ARE COPIES OF ORIGINAL PAPERS FILED IN THE CIRCUIT COURT OF MARYLAND FOR BALTIMORE CITY. (jnls, Deputy Clerk) Modified on 9/10/2012 (jnls, Deputy Clerk). (Entered: 09/10/2012)
2012-09-10	5	Summons Issued 60 days as to U.S. Department of the Treasury, U.S. Attorney and U.S. Attorney General (jnls, Deputy Clerk) (Entered: 09/10/2012)
2012-09-12	6	ORDER re Summons. Signed by Judge Marvin J. Garbis on 9/12/12. (hmls, Deputy Clerk) (Entered: 09/12/2012)
2012-09-12	7	(FILED IN ERROR - INCORRECT EVENT) SUMMONS Returned Executed by Michael C. Worsham. U.S. Department of the Treasury served on 9/11/2012, answer due 10/2/2012. (Worsham, Michael) Modified on 9/12/2012 (hmls, Deputy Clerk). (Entered: 09/12/2012)
2012-09-12	8	QC NOTICE: 7 Summons Returned Executed filed by Michael C. Worsham was filed incorrectly. Pleas refile document using the event "Summons Returned Executed as to USA". The document has been marked FILED IN ERROR and its link has been disabled. (hmls, Deputy Clerk) (Entered: 09/12/2012)
2012-09-18		Case reassigned to Judge Ellen L. Hollander. Judge Marvin J. Garbis no longer assigned to the case. (jnls, Deputy Clerk) (Entered: 09/18/2012)
2012-09-20	9	SUMMONS Returned Executed by Michael C. Worsham. U.S. Department of the Treasury served on 9/19/2012, answer due 11/19/2012. (Attachments: # 1 Exhibit Proof of Service - cert mail receipts - Sep 20 2012 2p.pdf)(Worsham, Michael) (Entered: 09/20/2012)
2012-10-03	10	NOTICE of Appearance by Thomas James Jaworski on behalf of U.S. Department of the Treasury (Jaworski, Thomas) (Entered: 10/03/2012)
2012-11-14	11	(FILED IN ERROR - INCORRECT EVENT) Supplemental to 1 Complaint filed by Michael C. Worsham - Amended Complaint and strikeout version - - . (Attachments: # 1 Exhibit Complaint - Amended - strikeout version - Nov 14 2012.pdf)(Worsham, Michael) Modified on 11/15/2012 (hmls, Deputy Clerk). (Entered: 11/14/2012)
2012-11-15	12	QC NOTICE: 11 Supplemental filed by Michael C. Worsham was filed using the incorrect event. **Please refile document using the amended complaint event. The document has been marked FILED IN ERROR and the link has been disabled. (hmls, Deputy Clerk) (Entered: 11/15/2012)
2012-11-15	13	Consent MOTION for Extension of Time to File Answer re 11 Supplemental, by U.S. Department of the Treasury Responses due by 12/3/2012 (Attachments: # 1 Text of Proposed Order)(Jaworski, Thomas) (Entered: 11/15/2012)
2012-11-15	14	AMENDED COMPLAINT against U.S. Department of the Treasury, filed by Michael C. Worsham. (Attachments: # 1 Errata Complaint - Amended - strikeout version - Nov 14 2012.pdf)(Worsham, Michael) (Entered: 11/15/2012)
2012-11-15	15	ORDER granting 13 Motion for Extension of Time to Answer re 14 Amended Complaint. U.S. Department of the Treasury answer due up to and including 12/7/2012. Signed by Judge Ellen L. Hollander on 11/15/12. (hmls, Deputy Clerk) (Entered: 11/15/2012)
2012-12-07	16	MOTION for Partial Summary Judgment regarding Count 3 under the Paperwork Reduction Act, filed by Michael C. Worsham Responses due by 12/26/2012 (Attachments: # 1 Exhibit)(Worsham, Michael) (Entered: 12/07/2012)
2012-12-07	17	Supplemental to 16 MOTION for Partial Summary Judgment regarding Count 3 under the Paperwork Reduction Act, filed filed by Michael C. Worsham - IRS Form W-9 (Exhibit 3 to Motion) . (Attachments: # 1 Exhibit Form W-9 - revised Dec. 2011 - 4 pgs.pdf)(Worsham, Michael) (Entered: 12/07/2012)
2012-12-07	18	ANSWER to 14 Amended Complaint (Counts 1 and 2) by U.S. Department of the Treasury.(Jaworski, Thomas) (Entered: 12/07/2012)
2012-12-07	19	MOTION to Dismiss for Lack of Jurisdiction /Failure to State a Claim by U.S. Department of the Treasury Responses due by 12/26/2012 (Attachments: # 1 Text of Proposed Order)(Jaworski, Thomas) (Entered: 12/07/2012)
2012-12-07	20	Memorandum re 19 MOTION to Dismiss for Lack of Jurisdiction /Failure to State a Claim filed by U.S. Department of the Treasury. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4)(Jaworski, Thomas) (Entered: 12/07/2012)
2012-12-10	21	Rule 12/56 letter mailed to plaintiff. (hmls, Deputy Clerk) (Entered: 12/10/2012)
2012-12-13	22	Consent MOTION for Extension of Time to File Response/Reply as to 19 MOTION to Dismiss for Lack of Jurisdiction /Failure to State a Claim , 20 Memorandum, - requesting extension until Jan. 6, 2012, filed by Michael C. Worsham. Responses due by 1/2/2013 (Worsham, Michael) (Entered: 12/13/2012)
2012-12-14	23	Marginal ORDER granting 22 Consent Motion for Extension of Time to File Response re 19 MOTION to Dismiss for Lack of Jurisdiction /Failure to State a Claim . Responses due by 1/6/2013. Signed by Judge Ellen L. Hollander on 12/13/12. (hmls, Deputy Clerk) (Entered: 12/14/2012)
2012-12-20	24	MOTION to Stay re 16 MOTION for Partial Summary Judgment regarding Count 3 under the Paperwork Reduction Act, filed by U.S. Department of the Treasury Responses due by 1/7/2013 (Attachments: # 1 Text of Proposed Order)(Jaworski, Thomas) (Entered: 12/20/2012)
2012-12-20	25	ORDER denying 24 Motion to Stay; amending briefing schedule. Signed by Judge Ellen L. Hollander on 12/20/12. (mps, Deputy Clerk) (Entered: 12/20/2012)
2013-01-06	26	RESPONSE in Opposition re 19 MOTION to Dismiss for Lack of Jurisdiction /Failure to State a Claim , filed by Michael C. Worsham. Replies due by 1/25/2013. (Attachments: # 1 Exhibit FOIA to OMB - Form 1040 - Nov 26 2012 3p.pdf, # 2 Exhibit Form W-9 - instructions - Jan 2011 4p.pdf)(Worsham, Michael) (Entered: 01/06/2013)
2013-01-07	27	NOTICE by Michael C. Worsham re 26 Response in Opposition to Motion, Notice of Submission of Exhibit, an 82 page GAO Report of the Paperwork Reduction Act (May 2005), (Attachments: # 1 Exhibit GAO - Paperwork Reduction Act - GAO-05-424 May 2005 82p.pdf)(Worsham, Michael) (Entered: 01/07/2013)
2013-01-08	28	MOTION to Quash 2 Summons by Michael C. Worsham. Responses due by 1/25/2013 (Attachments: # 1 Exhibit Summons - IRS to APGFCU - REDACTED - Dec 19 2012 7p.pdf, # 2 Exhibit Summons - IRS to M&T Bank - REDACTED - Dec 19 2012 7p.pdf, # 3 Exhibit FOIA #1 - IRS delegation order - Feb 28 2012.pdf, # 4 Exhibit FOIA #2 - Form W-9 - Mar 17 2012.pdf, # 5 Exhibit FOIA #3 - frivolous tax website - Apr 10 2012 5p.pdf, # 6 (THIS EXHIBIT IS RESTRICTED, SEE #29 FOR REDACTION) Exhibit FOIA #4 - backup withholding - Sep 15 2012 4p.pdf (Worsham, Michael) Modified on 1/9/2013 (hmls, Deputy Clerk). (Entered: 01/08/2013)
2013-01-09	29	MOTION to Amend/Correct 28 MOTION - Petition to Quash 2 Summons - filed by Michael C. Worsham Responses due by 1/28/2013 (Attachments: # 1 Exhibit FOIA #4 - backup withholding - REDACTED - Sep 15 2012 4p.pdf)(Worsham, Michael) (Entered: 01/09/2013)
2013-01-24	30	RESPONSE in Opposition re 19 MOTION to Dismiss for Lack of Jurisdiction /Failure to State a Claim , 16 MOTION for Partial Summary Judgment regarding Count 3 under the Paperwork Reduction Act, filed filed by U.S. Department of the Treasury. Replies due by 2/11/2013. (Jaworski, Thomas) (Entered: 01/24/2013)
2013-01-28	31	MOTION to Dismiss /Deny Petition to Quash IRS Summonses and for Enforcement of IRS Summonses by U.S. Department of the Treasury Responses due by 2/14/2013 (Attachments: # 1 Text of Proposed Order)(Jaworski, Thomas) (Entered: 01/28/2013)
2013-01-28	32	Memorandum re 28 MOTION to Quash, 31 MOTION to Dismiss /Deny Petition to Quash IRS Summonses and for Enforcement of IRS Summonses filed by U.S. Department of the Treasury. (Attachments: # 1 Affidavit, # 2 Exhibit Ex. 1 to Declaration, # 3 Exhibit Ex. 2 to Declaration, # 4 Exhibit Ex. 3 to Declaration, # 5 Exhibit Ex. 4 to Declaration, # 6 Exhibit Ex. 5 to Declaration)(Jaworski, Thomas) (Entered: 01/28/2013)
2013-02-05	33	Consent MOTION for Extension of Time to File Response/Reply as to 31 MOTION to Dismiss /Deny Petition to Quash IRS Summonses and for Enforcement of IRS Summonses , filed by Michael C. Worsham. Responses due by 2/22/2013 (Worsham, Michael) (Entered: 02/05/2013)
2013-02-05	34	Marginal ORDER GRANTING 33 Motion for Extension of Time to File Response re 31 MOTION to Dismiss /Deny Petition to Quash IRS Summonses and for Enforcement of IRS Summonses . Responses due by 2/21/2013. Signed by Judge Ellen L. Hollander on 2/5/13. (hmls, Deputy Clerk) (Entered: 02/06/2013)
2013-02-08	35	Consent MOTION for Extension of Time to File Response/Reply as to 30 Response in Opposition to Motion, filed by Michael C. Worsham. Responses due by 2/25/2013 (Worsham, Michael) (Entered: 02/08/2013)
2013-02-08	36	MARGINAL ORDER granting 35 Motion for Extension of Time to File Response/Reply. Signed by Judge Ellen L. Hollander on 2/8/13. (jnls, Deputy Clerk) (Entered: 02/08/2013)
2013-02-21	37	REPLY to Response to Motion re 16 MOTION for Partial Summary Judgment regarding Count 3 under the Paperwork Reduction Act, filed filed by Michael C. Worsham. (Attachments: # 1 Exhibit McGuire Woods - Form W-9 request - Jan 23 2013.pdf)(Worsham, Michael) (Entered: 02/21/2013)
2013-02-21	38	RESPONSE in Opposition re 31 MOTION to Dismiss /Deny Petition to Quash IRS Summonses and for Enforcement of IRS Summonses filed by Michael C. Worsham. Replies due by 3/11/2013. (Attachments: # 1 Exhibit Subpoena - IRS to M&T Bank in Tax Ct #31151-09 - 9 20 2010.pdf)(Worsham, Michael) (Entered: 02/22/2013)
2013-03-11	39	REPLY to Response to Motion re 31 MOTION to Dismiss /Deny Petition to Quash IRS Summonses and for Enforcement of IRS Summonses filed by U.S. Department of the Treasury. (Attachments: # 1 Exhibit Tax Court summonses)(Jaworski, Thomas) (Entered: 03/11/2013)
2013-04-04	40	Correspondence re: Letter to Judge Hollander from Plaintiff Michael C.Worsham regarding briefing (Worsham, Michael) (Entered: 04/04/2013)
2013-05-14	41	MOTION to Produce Records responsive to FOIA requests in Counts 1 and 2, filed by Michael C. Worsham Responses due by 5/31/2013 (Attachments: # 1 Exhibit Jaworski email to MCW - no receipt of withholding FOIA -- May 2, 2013.pdf, # 2 Exhibit IRS let to MCW - withholding FOIA - Oct 26, 2012 2p.pdf, # 3 Exhibit FOIA #4 - backup withholding - Sep 15 & 20 2012 3p.pdf, # 4 Text of Proposed Order Order - prop for FOIA document production - May 14 2013.pdf)(Worsham, Michael) (Entered: 05/14/2013)
2013-05-31	42	MOTION for Summary Judgment /Opposition to Plaintiff's Motion to Produce Records by U.S. Department of the Treasury Responses due by 6/17/2013 (Attachments: # 1 Affidavit Hartford Declaration, # 2 Affidavit Beamon Declaration, # 3 Affidavit Jaworski Declaration, # 4 Text of Proposed Order)(Jaworski, Thomas) (Entered: 05/31/2013)
2013-05-31	43	Memorandum re 41 MOTION to Produce Records responsive to FOIA requests in Counts 1 and 2, filed , 42 MOTION for Summary Judgment /Opposition to Plaintiff's Motion to Produce Records filed by U.S. Department of the Treasury. (Jaworski, Thomas) (Entered: 05/31/2013)
2013-06-17	44	Consent MOTION for Extension of Time to File Response/Reply as to 42 MOTION for Summary Judgment /Opposition to Plaintiff's Motion to Produce Records , and proposed summary judgment briefing schedule, filed by Michael C. Worsham Responses due by 7/5/2013 (Worsham, Michael) (Entered: 06/17/2013)
2013-06-17	45	Marginal ORDER granting 44 Motion for Extension of Time to File Response/Reply.. Signed by Judge Ellen L. Hollander on 6/17/13. (hmls, Deputy Clerk) (Entered: 06/17/2013)
2013-06-28	46	RESPONSE to Motion re 42 MOTION for Summary Judgment /Opposition to Plaintiff's Motion to Produce Records , combined with Plaintiff's Motion for Summary Judgment, filed by Michael C. Worsham. Replies due by 7/15/2013. (Attachments: # 1 Exhibit IRS let to MCW - FOIA 3 - Truth About - Apr 27 2012.pdf, # 2 Exhibit MCW let to IRS - TAFTA FOIA - May 7, 2012.pdf, # 3 Exhibit IRS FOIA docs #1-207 released to Worsham - May 15 2013 111p.pdf)(Worsham, Michael) (Entered: 06/28/2013)
2013-07-26	47	REPLY to Response to Motion re 42 MOTION for Summary Judgment /Opposition to Plaintiff's Motion to Produce Records and Opposition to Plaintiff's Motion for Summary Judgment at Doc. 46 filed by U.S. Department of the Treasury. (Attachments: # 1 Exhibit)(Jaworski, Thomas) (Entered: 07/26/2013)
2013-08-11	48	REPLY to Response to Motion re 42 MOTION for Summary Judgment /Opposition to Plaintiff's Motion to Produce Records , filed by Michael C. Worsham. (Worsham, Michael) (Entered: 08/11/2013)
2013-09-17	49	MEMORANDUM OPINION. Signed by Judge Ellen L. Hollander on 9/17/13. (hmls, Deputy Clerk) (Entered: 09/17/2013)
2013-09-17	50	ORDER DENYING AS MOOT 41 Motion of Plaintiff to Produce; GRANTING IN PART 42 Motion of Defendant for Partial Summary Judgment w/respect to Counts 1 and 2; DENYING IN PART 46 Cross Motion of Plaintiff for Summary Judgment w/respect to Counts 1 and 2; DENYING AS MOOT 16 Motion of Plaintiff for Partial Summary Judgment; ENTERING JUDGMENT in favor of Defendant w/respect to the FOIA claims asserted in Count 2; GRANTING 19 Motion of Defendant to Dismiss for Lack of Jurisdiction as to Counts 3 and 4 of the Amended Complaint; GRANTING IN PART AND DENYING IN PART 28 Motion of Plaintiff to Quash; GRANTING IN PART AND DENYING IN PART 31 Motion of Defendant to Dismiss/Deny Petition to Quash Two Third-Party Summonses and for Summary Enforcement of the Summonses. Signed by Judge Ellen L. Hollander on 9/17/13. (hmls, Deputy Clerk) (Entered: 09/17/2013)
2013-10-09	51	NOTICE by U.S. Department of the Treasury re 50 Order on Motion to Produce, Order on Motion for Summary Judgment, Order on Motion for Partial Summary Judgment, Order on Motion to Dismiss/Lack of Jurisdiction, Order on Motion to Quash,,,,,,,,,,,,,,,,,,, 49 Memorandum Opinion Notice of In Camera Submission (Jaworski, Thomas) (Entered: 10/09/2013)
2013-10-25	52	Letter ORDER re Tentative Rulings. Signed by Judge Ellen L. Hollander on 10/25/13. (hmls, Deputy Clerk) (Entered: 10/25/2013)
2013-11-06	53	RESPONSE re 52 Order filed by U.S. Department of the Treasury. (Jaworski, Thomas) (Entered: 11/06/2013)
2013-12-02	54	RESPONSE re 53 Response, 52 Letter Order filed by Michael C. Worsham. (rec'd in chambers 11/25/13) (hmls, Deputy Clerk) (Entered: 12/02/2013)
2014-03-20	55	ORDER DIRECTING 52 Letter Order re Tentative Rulings is FINAL; GRANTING IN PART AND DENYING IN PART 42 MOTION of Defendant for Summary Judgment/Opposition to Plaintiff's Motion to Produce Records and 46 MOTION of Plaintiff for Summary Judgment/Opposition to Defendant's Motion for Summary Judgment; 49 Memorandum Opinion, 50 Order of September 17, 2013 remain UNCHANGED. DIRECTING within 28 days after docketing of this Order, Defendant shall produce documents that do not fall within a FOIA exemption. Signed by Judge Ellen L. Hollander on 3/20/14. (hmls, Deputy Clerk) (Entered: 03/21/2014)
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