Case Detail

FOIA Project Annotation: Judge Rosemary Collyer has ruled that the IRS properly withheld 40 pages of documents it located in response to a request from Judicial Watch for records pertaining to communications between the IRS and the Freedom From Religion Foundation after Judicial Watch stipulated that it was not requesting records that qualified as return information under Section 6103. In response to Judicial Watch's request, the agency found 40 potentially responsive records. But after Judicial Watch indicated it was not asking for return information as defined by Section 6103, the agency concluded the records were no longer responsive. Judicial Watch argued the agency's affidavit was not sufficient to support its conclusion. Collyer agreed to review the records in camera, but after reviewing the agency's in camera supplemental affidavit, Collyer indicated it was sufficient for her to rule in favor of the agency. She noted that "because of the constraints on IRS's release of 'return information,' it was proper for IRS to submit the [second affidavit] for ex parte, in camera review in lieu of a Vaughn index. Furthermore, because Judicial Watch stipulated that it did not seek such information, the Court concludes that the 40 pages of records are non-responsive to Judicial Watch's FOIA request."
Issues: Exemption 3 - Limited agency discretion

Date Filed	Doc #	Docket Text
2014-11-06	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-3896905) filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Civil Cover Sheet, # 2 Summons U.S. Attorney for D.C., # 3 Summons U.S. Attorney General, # 4 Summons Internal Revenue Service)(Orfanedes, Paul) (Entered: 11/06/2014)
2014-11-06	2	LCvR 7.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by JUDICIAL WATCH, INC. (Orfanedes, Paul) (Entered: 11/06/2014)
2014-11-06		Case Assigned to Judge Rosemary M. Collyer. (kb) (Entered: 11/06/2014)
2014-11-06	3	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General. (Attachments: # 1 Consent Form, # 2 Notice of Consent)(kb) (Entered: 11/06/2014)
2014-11-13	4	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Lauren M. Burke, :Firm- Judicial Watch, Inc., :Address- 425 3rd Street, SW Washington, D.C. 20024. Phone No. - 202-646-5194. Fax No. - 202-646-5199 Filing fee $ 100, receipt number 0090-3903787. Fee Status: Fee Paid. by JUDICIAL WATCH, INC. (Attachments: # 1 Declaration of Lauren M. Burke, # 2 Text of Proposed Order)(Burke, Lauren) (Entered: 11/13/2014)
2014-11-13		MINUTE ORDER granting 4 Plaintiff's Motion for Permission to Allow Lauren M. Burke to Appear Pro Hac Vice. Signed by Judge Rosemary M. Collyer on November 13, 2014. (lcrmc1) (Entered: 11/13/2014)
2014-11-25	5	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 11/12/2014. ( Answer due for ALL FEDERAL DEFENDANTS by 12/12/2014.), RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 11/12/2014., RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 11/17/2014 (Attachments: # 1 Declaration of Cristina Rotaru)(Orfanedes, Paul) (Entered: 11/25/2014)
2014-12-02	6	NOTICE of Appearance by Stephanie Ann Sasarak on behalf of INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 12/02/2014)
2014-12-11	7	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Sasarak, Stephanie) (Entered: 12/11/2014)
2014-12-12		MINUTE ORDER. No later than January 5, 2015, the parties shall file a joint proposed briefing schedule. Signed by Judge Rosemary M. Collyer on December 12, 2014. (lcrmc1) (Entered: 12/12/2014)
2014-12-12		Set/Reset Deadlines/Hearings: Joint proposed briefing schedule due by 1/5/2015. (cdw) (Entered: 12/15/2014)
2014-12-31	8	NOTICE of Appearance by Geoffrey John Klimas on behalf of INTERNAL REVENUE SERVICE (Klimas, Geoffrey) (Entered: 12/31/2014)
2015-01-05	9	MEET AND CONFER STATEMENT. (Sasarak, Stephanie) (Entered: 01/05/2015)
2015-01-05	10	STIPULATION by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 01/05/2015)
2015-01-05		MINUTE ORDER. Pursuant to 9 the Parties' Joint Proposed Schedule, the Internal Revenue Service shall release, by January 15, 2015, documents responsive to Judicial Watch's FOIA request that the Internal Revenue Service has located to date; the Internal Revenue Service shall file its motion for summary judgment no later than March 3, 2015; Judicial Watch shall file an opposition no later than April 3, 2015; and the Internal Revenue Service shall file its reply no later than May 4, 2015. The Court denies the possible cross-motion for summary judgment. Cross-motions in FOIA cases are rarely necessary, increase costs, work to no one's advantage, and waste time when care in drafting the initial briefs can avoid additional briefing. Signed by Judge Rosemary M. Collyer on January 5, 2015. (lcrmc1) (Entered: 01/05/2015)
2015-01-05		Set/Reset Deadlines/Hearings: Summary Judgment motion due by 3/3/2015. Response to Motion for Summary Judgment due by 4/3/2015. Reply to Motion for Summary Judgment due by 5/4/2015. (cdw) (Entered: 01/06/2015)
2015-02-27	11	MOTION for Extension of Time to File Motion For Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 02/27/2015)
2015-02-27		MINUTE ORDER granting 11 Defendant's unopposed Motion for Extension of Deadline. The Internal Revenue Service shall file its motion for summary judgment no later than April 2, 2015; Judicial Watch shall file an opposition no later than May 4, 2015; and the Internal Revenue Service shall file its reply no later than June 3, 2015. Signed by Judge Rosemary M. Collyer on February 27, 2015. (lcrmc1) (Entered: 02/27/2015)
2015-02-27		Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 4/2/2015. Response to Motion for Summary Judgment due by 5/4/2015. Reply to Motion for Summary Judgment due by 6/3/2015. (cdw) (Entered: 03/02/2015)
2015-04-02	12	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Facts, # 3 Declaration, # 4 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 04/02/2015)
2015-05-04	13	Memorandum in opposition to re 12 MOTION for Summary Judgment filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Statement of Facts)(Burke, Lauren) (Entered: 05/04/2015)
2015-05-27	14	MOTION for Leave to File Documents for the Court's In Camera Review by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 05/27/2015)
2015-05-28		MINUTE ORDER. Judicial Watch is directed to file an opposition to IRS' 14 Motion for Leave to Submit Documents For the Court's In Camera Review, if it wishes, no later than 5 p.m. on June 1, 2015, so that the scope of IRS's filing on June 3, 2015 can be timely determined. Signed by Judge Rosemary M. Collyer on May 28, 2015. (lcrmc1) (Entered: 05/28/2015)
2015-06-01	15	RESPONSE re 14 MOTION for Leave to File Documents for the Court's In Camera Review filed by JUDICIAL WATCH, INC.. (Burke, Lauren) (Entered: 06/01/2015)
2015-06-03	16	REPLY to opposition to motion re 12 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Declaration)(Sasarak, Stephanie) (Entered: 06/03/2015)
2015-06-04		MINUTE ORDER. Upon review of the motion and the Court finding that good cause for granting the motion exists, the Court grants 14 IRS's Motion for Leave to Submit Documents for the Court's In Camera Review. Signed by Judge Rosemary M. Collyer on June 4, 2015.(lcrmc1) (Entered: 06/04/2015)
2015-06-04	17	NOTICE of Compliance by INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 06/04/2015)
2015-08-24	18	MEMORANDUM AND OPINION. Signed by Judge Rosemary M. Collyer on August 24, 2015. (lcrmc1) (Entered: 08/24/2015)
2015-08-24	19	ORDER granting 12 Defendant's Motion for Summary Judgment. Judgment is entered in favor of Defendant. This case is closed. Signed by Judge Rosemary M. Collyer on August 24, 2015. (lcrmc1) (Entered: 08/24/2015)
Hide Docket Events