Case Detail

FOIA Project Annotation: A federal court in California has ruled that the IRS conducted an adequate search and properly withheld records under Exemption 3 (other statutes), Exemption 5 (privileges), Exemption 6 (invasion of privacy), and Exemption 7(C) (invasion of privacy concerning law enforcement records) in response to Mike Ireland's multi-part request pertaining to his liability in connection with a trust fund recovery penalty. The agency located 215 pages and disclosed 198 pages in full or in part. The agency declined to respond to Ireland's request for identification of responsible persons at Micro Capital Limited Partnership after determining that Ireland had not provided an authorization to disclose records on third parties. Ireland's primary challenge to the adequacy of the search was that the agency had told Ireland's attorney that it had to review two boxes of materials before it could rule on Ireland's separate claim for a refund, but the agency apparently had not described those records in its search affidavit. Dismissing Ireland's allegation, the court noted that "plaintiff has not presented any evidence showing that the two boxes should have been discovered during the IRS's later 2015 and early 2016 search for the requested records." The court agreed with the agency that unless Ireland provided proof of authorization to disclose third party information from Micro Capital his request had not yet been perfected and the agency had no obligation to respond to that item. Ireland did not dispute the applicability of the claimed exemptions, except to suggest that the agency's application of Section 6103 was too broad. Approving the agency's Exemption 3 claim, the court pointed out that the agency's affidavit "identifies each document withheld under Exemption 3 and provides a description identifying the kind of third-party taxpayer information contained within each record.
Issues: Adequacy - Search, Exemption 3 - Limited agency discretion

Date Filed	Doc #	Docket Text
2016-04-26	1	COMPLAINT Receipt No: 0973-17708381 - Fee: $400, filed by Plaintiff Mike L. Ireland. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3) (Attorney Philip Garrett Panitz added to party Mike L. Ireland(pty:pla))(Panitz, Philip) (Entered: 04/26/2016)
2016-04-26	2	CIVIL COVER SHEET filed by Plaintiff Mike L. Ireland. (Panitz, Philip) (Entered: 04/26/2016)
2016-04-26	3	Request for Clerk to Issue Summons on Complaint (Attorney Civil Case Opening) 1 filed by Plaintiff Mike L. Ireland. (Panitz, Philip) (Entered: 04/26/2016)
2016-04-26	4	NOTICE of Interested Parties filed by Plaintiff Mike L. Ireland, identifying IRS. (Panitz, Philip) (Entered: 04/26/2016)
2016-04-26	5	NOTICE of Related Case(s) filed by Plaintiff Mike L. Ireland. Related Case(s): 2:16-cv-00958 (Panitz, Philip) (Entered: 04/26/2016)
2016-04-27	6	NOTICE OF ASSIGNMENT to District Judge Terry J. Hatter, Jr and Magistrate Judge Andrew J. Wistrich. (car) (Entered: 04/27/2016)
2016-04-27	7	NOTICE TO PARTIES OF COURT-DIRECTED ADR PROGRAM filed. (car) (Entered: 04/27/2016)
2016-04-27	8	30 DAY Summons Issued re Complaint (Attorney Civil Case Opening) 1 as to Defendant Internal Revenue Service. (car) (Main Document 8 replaced on 4/27/2016) (car). (Entered: 04/27/2016)
2016-04-27	9	NOTICE OF CLERICAL ERROR: Due to clerical error summons has been replaced. The case number was missing the initials for the Judges. Correction has been made Re: Summons Issued (Attorney Civil Case Opening) 8 (car) (Entered: 04/27/2016)
2016-04-29	10	ORDER RE TRANSFER PURSUANT TO GENERAL ORDER 14-03 -Related Case- filed. Related Case No: 2:16-cv-00958 CAS(AGRx). Case transferred from Judge Terry J. Hatter, Jr and Magistrate Judge Andrew J. Wistrich to Judge Christina A. Snyder and Magistrate Judge Alicia G. Rosenberg for all further proceedings. The case number will now reflect the initials of the transferee Judge 2:16-cv-02855 CAS(AGRx). Signed by Judge Christina A. Snyder (rn) (Entered: 04/29/2016)
2016-06-07	11	PROOF OF SERVICE Executed by Plaintiff Mike L. Ireland, upon Defendant Internal Revenue Service served on 5/13/2016, answer due 7/12/2016. Service of the Summons and Complaint were NOT executed upon the United States Attorneys Office which was NOT served. The Attorney Generals Office of the United States was NOT served. The officer agency or corporation was NOT served. Service was executed in compliance with Federal Rules of Civil Procedure. Due diligence declaration NOT attached. Registered or certified mail return receipt NOT attached. Original Summons returned. (Panitz, Philip) (Entered: 06/07/2016)
2016-06-15	12	NOTICE TO COUNSEL upon filing of the complaint by Judge Christina A. Snyder. (rba) (Entered: 06/15/2016)
2016-07-13	13	ANSWER to Complaint (Attorney Civil Case Opening) 1 filed by defendant Internal Revenue Service.(Attorney Ryan O'Connor McMonagle added to party Internal Revenue Service(pty:dft))(McMonagle, Ryan) (Entered: 07/13/2016)
2016-07-22	14	ORDER SETTING SCHEDULING CONFERENCE by Judge Christina A. Snyder. Scheduling Conference set for 10/24/2016 at 11:00 AM before Judge Christina A. Snyder. (cj) (Entered: 07/22/2016)
2016-08-10	15	NOTICE Unavailability of Counsel Mike L. Ireland. (Panitz, Philip) (Entered: 08/10/2016)
2016-09-27	16	STIPULATION to Continue Initial Scheduling Conference from October 24, 2016 to October 31, 2016 Re: Initial Order Setting R26 Scheduling Conference - form only 14 filed by defendant Internal Revenue Service. (Attachments: # 1 Proposed Order)(McMonagle, Ryan) (Entered: 09/27/2016)
2016-09-28	17	ORDER ON STIPULATION TO CONTINUE INITIAL SCHEDULING CONFERENCE 16 by Judge Christina A. Snyder. Based on the parties stipulation to continue the initial scheduling conference, IT IS HEREBY ORDERED THAT the initial scheduling conference currently scheduled for October 24, 2016 at 11:00 a.m. is continued to October 31, 2016 at 11:00 a.m. It Is So Ordered. (clee) (Entered: 09/29/2016)
2016-10-24	18	JOINT REPORT Rule 26(f) Discovery Plan ; estimated length of trial 0, filed by Defendant Internal Revenue Service.. (McMonagle, Ryan) (Entered: 10/24/2016)
2016-10-31	19	MINUTES OF SCHEDULING CONFERENCE held before Judge Christina A. Snyder. The Court confers with counsel and schedules the following dates: Settlement Completion Cutoff: February 10, 2017; Status Conference re: Settlement (11:00 A.M.): February 27, 2017; Last day to file defendant's motion: January 30, 2017; Last day to file plaintiff's opposition to defendant's motion and cross motion: March 1, 2017; Last day to file defendant's reply and opposition: March 15, 2017; Last day to file plaintiff's reply: March 29, 2017; and Hearing on Cross Motions and Further Status Conference (10:00 A.M.): May 1, 2017.Counsel inform the court of the parties' preference to go before the Magistrate Judge assigned for settlement purposes. Court Reporter: Laura Elias. (lom) (Entered: 11/07/2016)
2016-10-31	20	ORDER/REFERRAL to ADR Procedure No 1 by Judge Christina A. Snyder. Case ordered to Magistrate Judge Alicia G. Rosenberg for Settlement Conference. The ADR proceeding is to be completed no later than: February 10, 2017. The Court further sets a status conference for: February 27, 2017, at 11:00 A.M. (lom) (Entered: 11/07/2016)
2016-11-14	21	NOTICE TO PARTIES by District Judge Christina A. Snyder. Effective November 21, 2016, Judge Snyder will be located at the 1st Street Courthouse, COURTROOM 8D on the 8th floor, located at 350 W. 1st Street, Los Angeles, California 90012. All Court appearances shall be made in Courtroom 8D of the 1st Street Courthouse, and all mandatory chambers copies shall be hand delivered to the judge's mail box outside the Clerk's Office on the 4th floor of the 1st Street Courthouse. The location for filing civil documents in paper format exempted from electronic filing and for viewing case files and other records services remains at the United States Courthouse, 312 North Spring Street, Room G-8, Los Angeles, California 90012. The location for filing criminal documents in paper format exempted from electronic filing remains at Edward R. Roybal Federal Building and U.S. Courthouse, 255 East Temple Street, Room 178, Los Angeles, California 90012. THERE IS NO PDF DOCUMENT ASSOCIATED WITH THIS ENTRY. (rrp) TEXT ONLY ENTRY (Entered: 11/14/2016)
2016-11-15	22	MINUTE ORDER IN CHAMBERS by Magistrate Judge Alicia G. Rosenberg re: Order/Referral to ADR (No 1) (Judge) (ADR-12), 20 . This case has been referred to Magistrate Judge Rosenberg for settlement. Plaintiff's counsel shall contact Magistrate Judge Rosenberg's deputy clerk, Marine Pogosyan, (213) 894-5419, to obtain available dates for a settlement conference. Plaintiff's counsel shall contact Magistrate Judge Rosenberg's deputy clerk with enough time so that the settlement conference date is early enough to comply with any deadlines imposed by the District Judge or the Local Rules of this District. After obtaining available dates from Magistrate Judge Rosenberg's deputy clerk, counsel for the parties shall confer with each other and select one of the settlement conference date selected by parties. Please note that all settlement conferences begin at 1:30 p.m. and are usually conducted on a Tuesday or Wednesday. (mp) (Entered: 11/15/2016)
2016-12-09	23	MINUTE ORDER IN CHAMBERS by Magistrate Judge Alicia G. Rosenberg re: Minutes of In Chambers Order/Directive - no proceeding held 22 . SETTLEMENT CONFERENCE ORDER. IT IS ORDERED that the parties shall appear for a settlement conference on February 7, 2016, 1:30 p.m., at 312 N. Spring Street, Los Angeles, California, in Courtroom "B" - 8th floor. On or before January 31, 2016, each party shall deliver or fax to the chambers of Magistrate Judge Alicia G. Rosenberg at (213) 894-2934 a Confidential Settlement Conference Statement. EACH PARTY SHALL APPEAR AT THE SETTLEMENT CONFERENCE IN PERSON, absent Court permission to participate telephonically. The appearing party, or party representative, is to have authority to settle the case. In the case of lawsuits brought against the United States or any of its agencies as a party, the attendance of an attorney charged with responsibility for the conduct of the case and who has final settlement authority as provided by his or her superiors is required. (See Order for details.) (mp) (Entered: 12/09/2016)
2017-01-30	24	NOTICE OF MOTION AND MOTION for Partial Summary Judgment as to Items 1-3 of Plaintiff's FOIA Claim filed by defendant Internal Revenue Service. Motion set for hearing on 5/1/2017 at 10:00 AM before Judge Christina A. Snyder. (Attachments: # 1 Memorandum, # 2 Declaration of Brittany Harrison, # 3 Declaration of David S. Nimmo, # 4 Statement of Uncontroverted Facts and Conclusions of Law) (McMonagle, Ryan) (Entered: 01/30/2017)
2017-02-09	25	MINUTES OF Settlement Conference held before Magistrate Judge Alicia G. Rosenberg. The settlement conference is conducted off the record. A settlement is not reached. Court Recorder: CS 2/9/2017. (mp) (Entered: 02/09/2017)
2017-02-22	26	REQUEST for Leave of Ryan O. McMonagle to Appear for Status Conference Telephonically filed by defendant Internal Revenue Service. Request set for hearing on 2/27/2017 at 11:00 AM before Judge Christina A. Snyder. (Attachments: # 1 Proposed Order) (McMonagle, Ryan) (Entered: 02/22/2017)
2017-02-23	27	ORDER GRANTING INTERNAL REVENUE SERVICE'S REQUEST TO APPEAR TELEPHONICALLY by Judge Christina A. Snyder: Based on the Internal Revenue Service's Request to Appear Telephonically 26 , IT IS HEREBY ORDERED THAT the counsel for the Internal Revenue Service is permitted to appear telephonically at the status conference scheduled for 2/27/2017 at 11:00 AM. (gk) (Entered: 02/24/2017)
2017-02-27	29	MINUTES OF Status Conference Re Settlement held before Judge Christina A. Snyder: The Court confers with counsel and counsel inform the Court that the parties are unable to settle the action. Court Reporter: Laura Elias. (gk) (Entered: 03/03/2017)
2017-03-01	28	Opposition re: NOTICE OF MOTION AND MOTION for Partial Summary Judgment as to Items 1-3 of Plaintiff's FOIA Claim 24 filed by Plaintiff Mike L. Ireland. (Attachments: # 1 Declaration of Barbara E. Lubin, # 2 P's Stmt of Genuine Issues)(Panitz, Philip) (Entered: 03/01/2017)
2017-03-14	30	NOTICE of Related Case(s) filed by Plaintiff Mike L. Ireland. Related Case(s): 2:17-cv-2014 (Panitz, Philip) (Entered: 03/14/2017)
2017-03-15	31	REPLY in support of NOTICE OF MOTION AND MOTION for Partial Summary Judgment as to Items 1-3 of Plaintiff's FOIA Claim 24 filed by Defendant Internal Revenue Service. (McMonagle, Ryan) (Entered: 03/15/2017)
2017-04-14	32	APPLICATION for Leave for In Camera Review filed by Defendant Internal Revenue Service. (Attachments: # 1 Proposed Order)(McMonagle, Ryan) (Entered: 04/14/2017)
2017-04-19	33	ORDER GRANTING INTERNAL REVENUE SERVICE'S APPLICATION FOR LEAVE TO SUBMIT DOCUMENTS IN CAMERA 32 by Judge Christina A. Snyder: Based on the Internal Revenue Services Application for Leave to Submit In Camera Declaration and Brief, and substantially for the reasons set forth in the defendants Application: IT IS HEREBY ORDERED THAT the Internal Revenue Service is GRANTED leave to submit the documents referenced in its motion to the Court to review in camera. It Is So Ordered. (clee) (Entered: 04/20/2017)
2017-04-21	34	NOTICE of Manual Filing filed by Defendant Internal Revenue Service of declaration and brief in camera. (McMonagle, Ryan) (Entered: 04/21/2017)
2017-05-01	35	MINUTES OF Defendant Internal Revenue Service's MOTION for Partial Summary Judgment 24 before Judge Christina A. Snyder: The Court GRANTS the IRS's motion for summary judgment with respect to Items 1, 2, 3, and 4 of plaintiff's FOIA request. (Made JS-6. Case Terminated.) Court Reporter: Laura Elias. (jp) (Entered: 05/02/2017)
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