Case Detail

FOIA Project Annotation: Judge Timothy Kelly has ruled that the IRS has still not shown that EPIC does not have a right to receive portions of former President Donald Trump's tax returns. After the D.C. Circuit ruled in favor of EPIC on the issue of whether the IRS could reject EPIC's request for access to Trump's tax returns solely because it did not have Trump's permission to do so, EPIC continued to argue that one of 13 exceptions to non-disclosure under § 6103 â€" return information necessary to permit inspection of offers-in-compromise, which is "an agreement between the taxpayer and the IRS to settle a federal tax debt for less than the full amount owed," might be applicable. The IRS argued that § 6103 still prohibited it from disclosing the information. Kelly disagreed, noting that "there is no basis in the statute's text or structure to import these requirements into § 6103(k)(1), which, after all, permits disclosure to 'members of the general public.' And the Court notes that neither the regulation that allows members of the public to inspect information relating to an offer-in-compromise nor the form the public must use to request access to those records mentions a consent or qualifying material interest requirement." The IRS argued that § 6103(k)(1) did not provide a disclosure obligation. Again, Kelly disagreed, pointing out that "Section 6103(k)(1) states that return information 'shall be disclosed to the extent necessary to permit inspection of any accepted offer-in-compromise.' That Congress used the word 'shall' rather than 'may' like in other provisions under § 6103(k) is telling. The Court cannot read this language as anything but a disclosure obligation." The IRS contended that since the agency had established rules providing for non-FOIA inspection, nothing more was required. Kelly, however, noted that "at bottom, the Court can see no reason why § 6103(k)(1), or the non FOIA in-person inspection regime established by the Secretary, operate to extinguish EPIC's right to make an otherwise valid FOIA request for records covered by the exception." The IRS also claimed that EPIC's suit was barred by res judicata since EPIC had litigated the issue of access to Trump's tax returns in its case before the D.C. Circuit. Kelly rejected that claim as well, pointing out that "EPIC I involved a FOIA request seeking the former President's 'tax returns for tax years 2010 forward, and any other indications of financial relations with the Russian government or Russian business.' This case arises from a different FOIA request, involving a different FOIA provision, seeking return information relating to any accepted offers-in-compromise by the former President and his associated businesses. The IRS, which bears the burden of establishing res judicata, has not shown that the return information EPIC now seeks was at issue in EPIC I."
Issues: Litigation - Jurisdiction - Failure to State a Claim

Date Filed	Doc #	Docket Text
2018-04-17	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-5427981) filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Civil Cover Sheet, # 2 Summons Internal Revenue Service, # 3 Summons U.S. Attorney, District of Columbia, # 4 Summons U.S. Attorney General, # 5 Exhibit Nos. 1-7)(Rotenberg, Marc) (Entered: 04/17/2018)
2018-04-17	2	Corporate Disclosure Statement by ELECTRONIC PRIVACY INFORMATION CENTER. (Rotenberg, Marc) (Entered: 04/17/2018)
2018-04-17		Case Assigned to Judge Timothy J. Kelly. (zmd) (Entered: 04/20/2018)
2018-04-20		SUMMONS Not Issued as to INTERNAL REVENUE SERVICE, U.S. Attorney, U.S. Attorney General. (zmd) (Entered: 04/20/2018)
2018-04-20	3	REQUEST FOR SUMMONS TO ISSUE re 1 Complaint, filed by ELECTRONIC PRIVACY INFORMATION CENTER. Related document: 1 Complaint, filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Summons U.S. Attorney for the District of Columbia, # 2 Summons Attorney General of the United States)(Rotenberg, Marc) (Entered: 04/20/2018)
2018-04-23	4	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (jf) (Entered: 04/23/2018)
2018-05-08	5	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 4/24/2018. ( Answer due for ALL FEDERAL DEFENDANTS by 5/24/2018.), RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 4/30/18., RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 4/30/2018 (Attachments: # 1 Certificate of Service as to Attorney General, # 2 Certificate of Service as to Internal Revenue Service)(Butler, Alan) (Entered: 05/08/2018)
2018-05-18	6	MOTION for Extension of Time to File Answer re 1 Complaint, or other Responsive Pleading by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 05/18/2018)
2018-05-18		MINUTE ORDER: Plaintiff shall file its opposition, if any, to Defendant's 6 Motion for Extension by May 22, 2018. Signed by Judge Timothy J. Kelly on 5/18/2018. (lctjk3) (Entered: 05/18/2018)
2018-05-18	7	Memorandum in opposition to re 6 MOTION for Extension of Time to File Answer re 1 Complaint, or other Responsive Pleading filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Rotenberg, Marc) (Entered: 05/18/2018)
2018-05-21	8	NOTICE of Appearance by Megan Eileen Hoffman-Logsdon on behalf of INTERNAL REVENUE SERVICE (Hoffman-Logsdon, Megan) (Entered: 05/21/2018)
2018-05-21		MINUTE ORDER granting in part Defendant's 6 Motion to Enlarge Time to Answer. It is hereby ORDERED, for good cause shown, that Defendant shall file its response to Plaintiff's complaint by June 15, 2018. Signed by Judge Timothy J. Kelly on 5/21/2018. (lctjk3) (Entered: 05/21/2018)
2018-06-15	9	WITHDRAWN PURSUANT TO DOCKET ENTRY NO. 18 . . . . . MOTION to Dismiss by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order)(McMonagle, Ryan) Modified on 2/13/2019 (ztd). (Entered: 06/15/2018)
2018-06-29	10	Memorandum in opposition to re 9 MOTION to Dismiss filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Rotenberg, Marc) (Entered: 06/29/2018)
2018-07-03	11	Unopposed MOTION for Extension of Time to File Response/Reply as to 9 MOTION to Dismiss by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 07/03/2018)
2018-07-03		MINUTE ORDER granting Defendant's 11 Motion to Extend Time. It is hereby ORDERED that Defendant shall file its reply in support of its 9 Motion to Dismiss by July 10, 2018. Signed by Judge Timothy J. Kelly on 7/3/2018. (lctjk3) (Entered: 07/03/2018)
2018-07-10	12	REPLY to opposition to motion re 9 MOTION to Dismiss filed by INTERNAL REVENUE SERVICE. (McMonagle, Ryan) (Entered: 07/10/2018)
2018-07-12	13	MOTION for Leave to File by ELECTRONIC PRIVACY INFORMATION CENTER (Attachments: # 1 Exhibit Proposed Surreply, # 2 Text of Proposed Order)(Rotenberg, Marc) (Entered: 07/12/2018)
2018-07-12	14	Memorandum in opposition to re 13 MOTION for Leave to File filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 07/12/2018)
2018-12-19	15	NOTICE of Appearance by John L. Davisson on behalf of ELECTRONIC PRIVACY INFORMATION CENTER (Davisson, John) (Entered: 12/19/2018)
2018-12-19	16	NOTICE OF SUPPLEMENTAL AUTHORITY by ELECTRONIC PRIVACY INFORMATION CENTER (Attachments: # 1 Exhibit)(Davisson, John) (Entered: 12/19/2018)
2018-12-21		MINUTE ORDER: It is hereby ORDERED that Defendant shall file a submission in response to Plaintiff's 16 Notice of Supplemental Authority setting forth Defendant's position on the impact of the D.C. Circuit's decision in Electronic Privacy Information Center v. Internal Revenue Service , 17-5225 (Dec. 18, 2018), on the instant case by January 10, 2019. Signed by Judge Timothy J. Kelly on 12/21/2018. (lctjk3) (Entered: 12/21/2018)
2018-12-26	17	MOTION to Stay by INTERNAL REVENUE SERVICE (Hoffman-Logsdon, Megan) (Entered: 12/26/2018)
2018-12-28		MINUTE ORDER: It is hereby ORDERED that Defendant shall file its submission in response to Plaintiff's 16 Notice of Supplemental Authority by February 11, 2019. Signed by Judge Timothy J. Kelly on 12/28/2018. (lctjk3) (Entered: 12/28/2018)
2019-01-28		MINUTE ORDER denying Defendant's 17 Motion to Stay. Given the restoration of funding to the Department of Justice, it is hereby ORDERED that Defendant's motion to stay the case is DENIED AS MOOT. Signed by Judge Timothy J. Kelly on 1/28/2019. (lctjk3) (Entered: 01/28/2019)
2019-02-11	18	NOTICE OF WITHDRAWAL OF MOTION by INTERNAL REVENUE SERVICE re 9 MOTION to Dismiss , Order, Set Deadlines, Order,, Set Deadlines, and Notice of Intent to Refile Within Twenty-One Days (Hoffman-Logsdon, Megan) (Entered: 02/11/2019)
2019-02-11		MINUTE ORDER: In light of Defendant's 18 Notice of Withdrawal of its 9 Motion to Dismiss, it is hereby ORDERED that Plaintiff's 13 Motion for Leave to File a Surreply in Opposition to Defendant's Motion to Dismiss is DENIED AS MOOT. Signed by Judge Timothy J. Kelly on 2/11/2019. (lctjk3) (Entered: 02/11/2019)
2019-02-13	19	STATUS REPORT AND MOTION TO ADOPT A SCHEDULE FOR FURTHER PROCEEDINGS by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Davisson, John) (Entered: 02/13/2019)
2019-02-13	20	MOTION for Scheduling Order by ELECTRONIC PRIVACY INFORMATION CENTER. (See Docket Entry 19 to view document). (znmw) Modified on 4/1/2019 to terminate motion (kh). (Entered: 02/15/2019)
2019-02-14		MINUTE ORDER: In light of the representations in Defendant's 18 Notice of Withdrawal, it is hereby ORDERED that Defendant shall file any revised motion to dismiss Plaintiff's 1 Complaint by March 4, 2019. Signed by Judge Timothy J. Kelly on 2/14/2019. (lctjk3) (Entered: 02/14/2019)
2019-03-04	21	MOTION to Dismiss by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order)(Hoffman-Logsdon, Megan) (Entered: 03/04/2019)
2019-03-18	22	Memorandum in opposition to re 21 MOTION to Dismiss filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Davisson, John) (Entered: 03/18/2019)
2019-03-20	23	MOTION for Extension of Time to File Response/Reply as to 21 MOTION to Dismiss by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(McMonagle, Ryan) (Entered: 03/20/2019)
2019-03-20	24	Memorandum in opposition to re 23 MOTION for Extension of Time to File Response/Reply as to 21 MOTION to Dismiss filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Davisson, John) (Entered: 03/20/2019)
2019-03-21		MINUTE ORDER granting Defendant's 23 Motion for Extension of Time. It is hereby ORDERED that Defendant's 23 Motion for Extension of Time is GRANTED. It is further ORDERED that Defendant shall file its reply in support of its 21 Motion to Dismiss by April 8, 2019. Signed by Judge Timothy J. Kelly on 3/21/2019. (lctjk3) (Entered: 03/21/2019)
2019-04-08	25	REPLY to opposition to motion re 21 MOTION to Dismiss filed by INTERNAL REVENUE SERVICE. (McMonagle, Ryan) (Entered: 04/08/2019)
2019-09-03	26	NOTICE of Change of Address by John L. Davisson (Davisson, John) (Entered: 09/03/2019)
2020-04-29	27	NOTICE OF WITHDRAWAL OF APPEARANCE as to ELECTRONIC PRIVACY INFORMATION CENTER. Attorney Marc Rotenberg terminated. (Davisson, John) (Entered: 04/29/2020)
2020-07-10	28	NOTICE OF WITHDRAWAL OF APPEARANCE as to INTERNAL REVENUE SERVICE. Attorney Megan Eileen Hoffman-Logsdon terminated. (Hoffman-Logsdon, Megan) (Entered: 07/10/2020)
2021-04-28	29	MOTION for Hearing re 21 MOTION to Dismiss by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Davisson, John) (Entered: 04/28/2021)
2021-05-12	30	RESPONSE re 29 MOTION for Hearing re 21 MOTION to Dismiss filed by INTERNAL REVENUE SERVICE. (McMonagle, Ryan) (Entered: 05/12/2021)
2021-12-03	31	ORDER granting in part and denying in part Defendant's 21 Motion to Dismiss. See Order for details. Signed by Judge Timothy J. Kelly on 12/3/2021. (lctjk3) (Entered: 12/03/2021)
2021-12-03	32	MEMORANDUM OPINION in support of 31 ORDER granting in part and denying in part Defendant's 21 Motion to Dismiss. Signed by Judge Timothy J. Kelly on 12/3/2021. (lctjk3) Modified to correct document type on 12/6/2021 (zkh). (Entered: 12/03/2021)
2021-12-03		MINUTE ORDER: The Court has resolved Defendant's 21 Motion to Dismiss. Therefore, it is hereby ORDERED that Plaintiff's 29 Motion for Hearing is DENIED AS MOOT. Signed by Judge Timothy J. Kelly on 12/3/2021. (lctjk3) (Entered: 12/03/2021)
2022-01-07	33	Joint STATUS REPORT by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 01/07/2022)
2022-01-11		MINUTE ORDER: Upon consideration of the parties' 33 Joint Status Report, it is hereby ORDERED that the parties shall submit a further joint status report by February 7, 2022, detailing how the parties wish to proceed in this case. Signed by Judge Timothy J. Kelly on 1/11/2022. (lctjk3) (Entered: 01/11/2022)
2022-02-07	34	Joint STATUS REPORT by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 02/07/2022)
2022-02-09		MINUTE ORDER: Upon consideration of the parties' 34 Joint Status Report, it is hereby ORDERED that the parties shall submit a further joint status report by March 9, 2022, detailing how the parties wish to proceed in this case. Signed by Judge Timothy J. Kelly on 2/9/2022. (lctjk3) (Entered: 02/09/2022)
2022-03-09	35	Joint STATUS REPORT by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 03/09/2022)
2022-03-10		MINUTE ORDER: Upon consideration of the parties' 35 Joint Status Report, it is hereby ORDERED that the parties shall submit a further joint status report by April 8, 2022, unless a stipulation of dismissal is filed sooner. Signed by Judge Timothy J. Kelly on 3/10/2022. (lctjk3) (Entered: 03/10/2022)
2022-04-08	36	Joint STATUS REPORT by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 04/08/2022)
2022-04-12		MINUTE ORDER: Upon consideration of the parties' 36 Joint Status Report, it is hereby ORDERED that the parties shall submit a further joint status report, including, if necessary, a proposed briefing schedule, by May 10, 2022, unless a stipulation of dismissal is filed sooner. Signed by Judge Timothy J. Kelly on 4/12/2022. (lctjk3) (Entered: 04/12/2022)
2022-05-10	37	Joint STATUS REPORT by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 05/10/2022)
2022-05-13		MINUTE ORDER: In light of the parties' representations in their 37 Joint Status Report and that they do not reflect an agreement to proceed to mediation, it is hereby ORDERED that Plaintiff shall file a motion for attorney's fees by June 6, 2022; Defendant shall file its opposition by June 27, 2022; and Plaintiff shall file any reply by July 11, 2022. Signed by Judge Timothy J. Kelly on 5/13/2022. (lctjk3) Modified to correct law clerk initials on 5/13/2022 (zkh). (Entered: 05/13/2022)
2022-06-06	38	MOTION for Attorney Fees by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Memorandum in Support, # 2 Exhibit A, # 3 Exhibit B, # 4 Exhibit C, # 5 Exhibit D, # 6 Exhibit E, # 7 Exhibit F, # 8 Exhibit G, # 9 Exhibit H, # 10 Exhibit I, # 11 Exhibit J, # 12 Exhibit K, # 13 Text of Proposed Order)(Davisson, John) (Entered: 06/06/2022)
2022-06-07	39	ERRATA by ELECTRONIC PRIVACY INFORMATION CENTER re 38 MOTION for Attorney Fees filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Exhibit L)(Davisson, John) (Entered: 06/07/2022)
2022-06-27	40	Memorandum in opposition to re 38 MOTION for Attorney Fees filed by INTERNAL REVENUE SERVICE. (McMonagle, Ryan) (Entered: 06/27/2022)
2022-07-11	41	REPLY to opposition to motion re 38 MOTION for Attorney Fees filed by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 07/11/2022)
2022-11-11		MINUTE ORDER: It is hereby ORDERED that Plaintiff's 38 Motion for Attorney's Fees and Costs shall be referred to a Magistrate Judge, to be assigned at random by the Clerk's Office, for a report and recommendation under Local Rule 72.3(a)(7). Signed by Judge Timothy J. Kelly on 11/11/2022. (lctjk3) (Entered: 11/11/2022)
2022-11-11		CASE RANDOMLY REFERRED to Magistrate Judge G. Michael Harvey for Report and Recommendation for 38 Motion. (zsl) (Entered: 11/18/2022)
2022-12-06		MINUTE ORDER: It is hereby ORDERED that this case is STAYED pending Judge Harvey's Report and Recommendation on Plaintiff's 38 Motion for Attorney's Fees and Costs. Signed by Judge Timothy J. Kelly on 12/6/2022. (lctjk3) (Entered: 12/06/2022)
2022-12-06		Case Stayed. (zkh) (Entered: 12/06/2022)
2023-06-02	42	REPORT AND RECOMMENDATION re 38 MOTION for Attorney Fees filed by ELECTRONIC PRIVACY INFORMATION CENTER. Signed by Magistrate Judge G. Michael Harvey on 6/2/2023. (lcge) (Entered: 06/02/2023)
2023-06-16	43	OBJECTION to 42 Report and Recommendations filed by INTERNAL REVENUE SERVICE. (McMonagle, Ryan) (Entered: 06/16/2023)
2023-06-23	44	Unopposed MOTION for Extension of Time to File Opposition to Defendant's Objection by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Davisson, John) (Entered: 06/23/2023)
2023-06-26		MINUTE ORDER granting Plaintiff's 44 Unopposed Motion for Extensions of Time. Upon consideration of Plaintiff's 44 Unopposed Motion for Extensions of Time, and for good cause shown, it is hereby ORDERED that the motion is GRANTED. Plaintiff shall file any response to Defendant's 43 Objection to Judge Harvey's 42 Report and Recommendation by July 21, 2023. Defendant shall file any reply by August 11, 2023. Signed by Judge Timothy J. Kelly on 6/26/2023. (lctjk3) (Entered: 06/26/2023)
2023-07-17	45	Joint MOTION for Extension of Time to File Response/Reply to Defendant's Objection by ELECTRONIC PRIVACY INFORMATION CENTER. (Attachments: # 1 Text of Proposed Order)(Davisson, John) (Entered: 07/17/2023)
2023-07-18		VACATED PURSUANT TO MINUTE ORDER FILED 9/6/2023..... MINUTE ORDER granting the parties' 45 Joint Motion to Extend Deadlines. Upon consideration of the parties' 45 Joint Motion to Extend Deadlines, and for good cause shown, it is hereby ORDERED that the motion is GRANTED. Plaintiff shall file any response to Defendant's 43 Objection to Judge Harvey's 42 Report and Recommendation by August 18, 2023. Defendant shall file any reply by September 8, 2023. Signed by Judge Timothy J. Kelly on 7/18/2023. (lctjk3) Modified to vacate on 9/6/2023 (zkh). (Entered: 07/18/2023)
2023-09-05	46	Joint STATUS REPORT by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 09/05/2023)
2023-09-06		MINUTE ORDER: Upon consideration of the parties' 46 Joint Status Report, it is hereby ORDERED that the briefing schedule the Court set by Minute Order of July 18, 2023, is VACATED. It is further ORDERED that the parties shall file, by September 30, 2023, a further joint status report, unless a stipulation of dismissal is filed sooner. Signed by Judge Timothy J. Kelly on 9/6/2023. (lctjk3) (Entered: 09/06/2023)
2023-09-11	47	STIPULATION of Dismissal by ELECTRONIC PRIVACY INFORMATION CENTER. (Davisson, John) (Entered: 09/11/2023)
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