Case Detail

FOIA Project Annotation: A federal court in Colorado has ruled that the IRS properly responded to 13 FOIA requests from Rifle Remedies concerning the agency's tax audit of the company as well as guidance pertaining to the implementation and enforcement of § 280E and the agency's examination of marijuana vendors in states where marijuana sales are legal. The agency located 2,670 pages of responsive documents and disclosed 2,572 pages in full, 65 documents in part, and withheld 78 documents in full, citing a variety of exemptions. Rifle Remedies challenged the adequacy of the search as well as claims under Exemption 3 (other statutes), Exemption 5 (privileges), and Exemption 7 (law enforcement records). The attorney for Rifle Remedies submitted an affidavit alleging that someone at the IRS had told him that the agency had a policy manual pertaining to § 280E, and the fact that the agency disclosed no records on the policy indicated the search was insufficient. The court, however, pointed out that Rifle Remedies' attorney "has narrowed down the possible informers, but similarly has not identified who told him of the existence of the § 280E manual. As a result, plaintiffs have not provided 'concrete evidence' of the existence of the § 280E manual" and added that "the Court finds that plaintiffs have not rebutted the presumption of good faith that attaches to agency declarations regarding a § 280E manual." Rifle Remedies also argued that the IRS should have asked the National Archives and Records Administration to conduct a search for potentially relevant records from 1996. The court disagreed and pointed out that NARA was only responsible to search for records that had been legally transferred to its custody. Since the IRS had testified that the records would have destroyed rather than officially transferred, the court observed that "these potentially responsive documents at NARA thus [would require a direct request to NARA] and the IRS was not required to search NARA records." The IRS withheld feedback reports related to § 280E enforcement entirely because they contained third party taxpayer information under § 6103. Rifle Remedies argued the agency should have redacted third party data and disclosed the non-identifying portion. The court indicated that "because the feedback reports were taxpayer specific, the IRS was under no duty to redact only the taxpayer specific information and instead was permitted to redact the documents in their entirety." The court approved the agency's withholdings under Exemption 5. Explaining one withheld document, the court noted that "the IRS states that the communications contain suggested legal arguments and defenses to the petitions to quash. Because that litigation is ongoing and the pages reflect opinions and recommendations regarding legal theories, they are pre-decisional and deliberative. Additionally, the IRS withheld part of page 2384 because it was an email from an IRS attorney to a revenue agent regarding the appropriate course of action to take on an audit while a petition to quash the summons was pending in court." Rifle Remedies challenged the agency's use of Exemption 7(A) (interference with ongoing investigation or proceeding), arguing that the agency's explanation in its Vaughn index was too vague. The court disagreed and noted that "the withheld documents relate to the nature, scope, and direction of the ongoing audit. The Courts finds that this information provides enough detail for the Court to conclude that the documents are properly withheld under Exemption 7(A)."
Issues: Adequacy - Search, Exemption 5 - Privileges - Deliberative process privilege - Deliberative, Exemption 7(A) - Interference with ongoing investigation

Date Filed	Doc #	Docket Text
2018-04-23	1	COMPLAINT against Internal Revenue Service (Filing fee $ 400,Receipt Number 1082-6066167)Attorney James David Thorburn added to party Judy Aragon(pty:pla), Attorney James David Thorburn added to party Michael Aragon(pty:pla), Attorney James David Thorburn added to party M&M Ventures, Inc.(pty:pla), Attorney James David Thorburn added to party Medicinal Oasis, LLC(pty:pla), Attorney James David Thorburn added to party Medicinal Wellness Center, LLC(pty:pla), Attorney James David Thorburn added to party Daniel Meskin(pty:pla), Attorney James David Thorburn added to party Kari Meskin(pty:pla), Attorney James David Thorburn added to party Michelle Miller(pty:pla), Attorney James David Thorburn added to party Mike Miller(pty:pla), Attorney James David Thorburn added to party John Murphy(pty:pla), Attorney James David Thorburn added to party Samantha Murphy(pty:pla), Attorney James David Thorburn added to party Rifle Remedies, LLC(pty:pla), Attorney James David Thorburn added to party Standing Akimbo, LLC(pty:pla), filed by Michelle Miller, Standing Akimbo, LLC, Daniel Meskin, Medicinal Wellness Center, LLC, Judy Aragon, John Murphy, M&M Ventures, Inc., Medicinal Oasis, LLC, Rifle Remedies, LLC, Kari Meskin, Samantha Murphy, Michael Aragon, Mike Miller. (Attachments: # 1 Civil Cover Sheet Civil Cover Sheet, # 2 Summons IRS Summons, # 3 Summons US Attorney Summons, # 4 Summons Attorney General Summons, # 5 Exhibit Exhibit 1, # 6 Exhibit Exhibit 2, # 7 Exhibit Exhibit 3, # 8 Exhibit Exhibit 4, # 9 Exhibit Exhibit 5, # 10 Exhibit Exhibit 6, # 11 Exhibit Exhibit 7, # 12 Exhibit Exhibit 8, # 13 Exhibit Exhibit 9, # 14 Exhibit Exhibit 10, # 15 Exhibit Exhibit 11)(Thorburn, James) (Entered: 04/23/2018)
2018-04-23	2	Case assigned to Magistrate Judge Michael J. Watanabe. Text Only Entry. (rroge, ) (Entered: 04/24/2018)
2018-04-23	3	SUMMONS issued by Clerk. (Attachments: # 1 Summons, # 2 Summons, # 3 Magistrate Judge Consent Form) (rroge, ) (Entered: 04/24/2018)
2018-04-24	4	ORDER Setting Scheduling/Planning Conference and Setting Deadline for Filing of Consent/Non-Consent Form, by Magistrate Judge Michael J. Watanabe on 4/24/2018. Consent/Non-Consent Form due on or before 7/3/2018. Scheduling/Planning Conference set for 7/17/2018 09:30 AM in Courtroom A 502 before Magistrate Judge Michael J. Watanabe. (slibi, ) (Entered: 04/24/2018)
2018-04-24	5	MOTION for Leave to Restrict by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Thorburn, James) (Entered: 04/24/2018)
2018-04-24	6	NOTICE re 5 MOTION for Leave to Restrict by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC (Attachments: # 1 Exhibit 1, # 2 Exhibit 4, # 3 Exhibit 7)(Thorburn, James) (Entered: 04/24/2018)
2018-05-01	7	MINUTE ORDER granting 5 Motion for Leave to Restrict Public Access, by Magistrate Judge Michael J. Watanabe on 5/01/2018. The Clerk is directed to place Docket Nos. 1-5, 1- 8, and 1-11 under Level 1 Restriction. The Court will accept Docket Nos. 6-1, 6-2, and 6-3 as the redacted versions of Exhibits 1, 4, and 7 to the Complaint. (slibi, ) (Entered: 05/01/2018)
2018-06-04	8	CERTIFICATE of Mailing/Service re 1 Complaint,,,,,, by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Thorburn, James) (Entered: 06/04/2018)
2018-06-07	9	NOTICE of Entry of Appearance by Nishant Kumar on behalf of Internal Revenue Service, TheAttorney Nishant Kumar added to party Internal Revenue Service, The(pty:dft) (Kumar, Nishant) (Entered: 06/07/2018)
2018-06-28	10	Joint MOTION to Continue /Reschedule Conference by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 06/28/2018)
2018-06-28	11	MINUTE ORDER granting 10 Joint Motion to Reschedule Case Planning Conference, by Magistrate Judge Michael J. Watanabe on 6/28/2018. Scheduling Conference set for 7/17/2018 is VACATED and RESET to 8/22/2018 01:30 PM in Courtroom A 502 before Magistrate Judge Michael J. Watanabe. The proposed Scheduling Order shall be filed on or before August 15, 2018. The Consent/Non-Consent deadline is extended to August 8, 2018. (slibi, ) (Entered: 06/28/2018)
2018-07-02	12	ANSWER to 1 Complaint,,,,,, by Internal Revenue Service, The.(Kumar, Nishant) (Entered: 07/02/2018)
2018-08-02	13	CONSENT to Jurisdiction of Magistrate Judge by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC All parties do not consent.. (Thorburn, James) (Entered: 08/02/2018)
2018-08-02	14	Unopposed MOTION for Leave to Appear by Telephone at Case Conference by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 08/02/2018)
2018-08-02	15	CASE REASSIGNED. All parties do not consent. This case is randomly reassigned to Judge Wiley Y. Daniel. All future pleadings should be designated as 18-cv-00949-WYD. (Text Only Entry) (slibi, ) (Entered: 08/02/2018)
2018-08-07	16	MEMORANDUM RETURNING CASE by Judge Wiley Y. Daniel. (rkeec) (Entered: 08/07/2018)
2018-08-07	17	CASE REASSIGNED pursuant to 16 Memorandum Returning Case. This case is randomly reassigned to Judge Philip A. Brimmer. All future pleadings should be designated as 18-cv-00949-PAB. (Text Only Entry) (rkeec) (Entered: 08/07/2018)
2018-08-08	18	MINUTE ORDER. The Scheduling Conference set for August 22, 2018 is VACATED. After the new Magistrate Judge assigned to this case is sworn in, counsel shall contact the Magistrate Judge's Chambers at 303-844-2403 to reset the Scheduling Conference. Defendant's Motion for Leave to Appear by Telephone 14 is denied as moot. By Judge Philip A. Brimmer on 8/8/18. Text Only Entry (pabsec) (Entered: 08/08/2018)
2018-08-15	19	ORDER REFERRING CASE to Magistrate Judge N. Reid Neureiter for non-dispositive matters. Pursuant to 28 U.S.C. § 636(b)(1)(A) and (B) and Fed. R. Civ. P. 72(a) and (b), this case is referred to the assigned United States Magistrate Judge to (1) convene a scheduling conference under Fed. R. Civ. P. 16(b) and enter a scheduling order meeting the requirements of D.C.COLO.LCivR 16.2, (2) conduct such status conferences and issue such orders necessary for compliance with the scheduling order, including amendments or modifications of the scheduling order upon a showing of good cause, (3) hear and determine pretrial matters, including discovery and other non-dispositive motions, and (4) conduct a pretrial conference and enter a pretrial order. Court sponsored alternative dispute resolution is governed by D.C.COLO.LCivR 16.6. On the recommendation or informal request of the magistrate judge or on the request of the parties by motion, this court may direct the parties to engage in an early neutral evaluation, a settlement conference, or another alternative dispute resolution proceeding. By Judge Philip A. Brimmer on 8/15/18. Text Only Entry (pabsec) (Entered: 08/15/2018)
2018-08-17	20	MINUTE ORDER Scheduling/Planning Conference set for 9/11/2018 10:00 AM in Courtroom C205 before Magistrate Judge N. Reid Neureiter, by Magistrate Judge N. Reid Neureiter on 8/17/2018. T he proposed Scheduling Order shall be filed on or before September 4, 2018. Defendant may appear by telephone by calling chambers (303-335-2403) at the scheduled time. (slibi, ) (Entered: 08/17/2018)
2018-08-20	21	ORDER by Judge Philip A. Brimmer on 08/20/2018. ORDERED that the Clerk of the Court shall reassign this case to Magistrate Judge Gordon P. Gallagher as the referral judge. All further pleadings in this case shall reflect the case number of 18-cv-00949-PAB-GPG. (sphil, ) (Entered: 08/20/2018)
2018-08-20	22	REASSIGNING MAGISTRATE JUDGE. Pursuant to 21 Order, this action is directly reassigned to Magistrate Judge Gordon P. Gallagher as the referral judge. All future pleadings should be designated as 18-cv-00949-PAB-GPG. (Text Only Entry). (sphil, ) (Entered: 08/20/2018)
2018-08-23	23	ORDER: Scheduling Conference which had been set for 9/11/2018 with Magistrate Judge Neureiter is hereby VACATED and is re-set for 9/14/2018 11:00 AM in Room 323 (Grand Junction) before Magistrate Judge Gordon P. Gallagher. A Scheduling Conference is set in GRAND JUNCTION, Colorado at the Wayne Aspinall Federal Building - United States Courthouse, 400 Rood Avenue, Grand Junction, CO 81501 before U.S. Magistrate Judge Gordon P. Gallagher. The parties shall comply with the Instructions to Scheduling Order for U.S. Magistrate Judge Gordon P. Gallagher which can be found at www.cod.uscourts.gov. Parties concerned regarding travel time and expense to Grand Junction for appearances before the Magistrate Judge are referred to this Magistrate Judge's policy in that regard which can be found at the above website. By Magistrate Judge Gordon P. Gallagher on August 23, 2018. Text Only Entry (gpgsec ) (Entered: 08/23/2018)
2018-09-05	24	Unopposed MOTION for Leave to Appear by Telephone 23 Order,,, by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 09/05/2018)
2018-09-05	25	MEMORANDUM regarding 24 Unopposed MOTION for Leave to Appear by Telephone filed by Internal Revenue Service, The. Motion referred to Magistrate Judge Gordon P. Gallagher by Judge Philip A. Brimmer on 9/5/18. Text Only Entry (pabsec) (Entered: 09/05/2018)
2018-09-05	26	Unopposed MOTION for Leave to Appear by Telephone 23 Order,,, by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Thorburn, James) (Entered: 09/05/2018)
2018-09-05	27	MEMORANDUM regarding 26 Unopposed MOTION for Leave to Appear by Telephone 23 Order filed by Michelle Miller, M&M Ventures, Inc., Kari Meskin, Standing Akimbo, LLC, Daniel Meskin, Judy Aragon, Rifle Remedies, LLC, Samantha Murphy, Medicinal Oasis, LLC, Michael Aragon, John Murphy, Mike Miller, Medicinal Wellness Center, LLC. Motion referred to Magistrate Judge Gordon P. Gallagher by Judge Philip A. Brimmer on 9/5/18. Text Only Entry (pabsec) (Entered: 09/05/2018)
2018-09-06	28	ORDER granting 24 Motion for Leave to Appear by Telephone. The parties shall contact the Court at (970) 241-8932, Extension 8225 at the time of the hearing. The parties shall coordinate among themselves so that all parties are on one conference call at the time the call is placed to the Court. The Court does not have the ability to conference multiple parties so all parties are to be on the line at the time the Court is contacted. By Magistrate Judge Gordon P. Gallagher on September 6, 2018. Text Only Entry (gpgsec, ) (Entered: 09/06/2018)
2018-09-06	29	ORDER granting 26 Motion for Leave to Appear by Telephone. The parties shall contact the Court at (970) 241-8932, Extension 8225 at the time of the hearing. The parties shall coordinate among themselves so that all parties are on one conference call at the time the call is placed to the Court. The Court does not have the ability to conference multiple parties so all parties are to be on the line at the time the Court is contacted. By Magistrate Judge Gordon P. Gallagher on September 6, 2018. Text Only Entry (gpgsec ) (Entered: 09/06/2018)
2018-09-07	30	Proposed Scheduling Order by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Thorburn, James) (Entered: 09/07/2018)
2018-09-14	31	MINUTE ENTRY for proceedings held before Magistrate Judge Gordon P. Gallagher: Scheduling Conference held on 9/14/2018. In this FOIA matter, the parties apprized the Court of the need for a customized Scheduling Order and also advised the Court of matters in dispute concerning disclosures. ORDERED: The parties should confer and submit a revised Scheduling Order within ten (10)days. FTR: Grand Junction-am. (nmarb, ) (Entered: 09/14/2018)
2018-09-24	32	Proposed Scheduling Order Joint Scheduling Plan by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin. (Thorburn, James) (Entered: 09/24/2018)
2018-10-01	33	JOINT SCHEDULE by Magistrate Judge Gordon P. Gallagher on 10/1/18. (nmarb, ) (Entered: 10/02/2018)
2019-02-22	34	MOTION to Amend/Correct/Modify 33 Scheduling Order by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 02/22/2019)
2019-02-22	35	MEMORANDUM regarding 34 MOTION to Amend/Correct/Modify 33 Scheduling Order filed by Internal Revenue Service, The. Motion referred to Magistrate Judge Gordon P. Gallagher by Judge Philip A. Brimmer on 2/22/19. Text Only Entry (pabsec) (Entered: 02/22/2019)
2019-02-22	36	ORDER taking under advisement 34 Motion to Amend/Correct/Modify: Plaintiff Shall file any response to the IRS' proposal within seven (7) days. by Magistrate Judge Gordon P. Gallagher on 2/22/19. Text Only Entry (GPG) (Entered: 02/22/2019)
2019-02-22	37	Unopposed MOTION to Amend/Correct/Modify 33 Scheduling Order by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Attachments: # 1 Proposed Order (PDF Only))(Thorburn, James) (Entered: 02/22/2019)
2019-02-25	38	ORDER by Magistrate Judge Gordon P. Gallagher on 2/25/19 GRANTING 37 Motion to Modify Scheduling Order. Status Report due by 7/30/2019 and set forth at that time a proposed schedule of dispositive motions. (nmarb, ) (Entered: 02/25/2019)
2019-02-26	39	ORDER granting 34 Motion to Amend/Correct/Modify. By Magistrate Judge Gordon P. Gallagher on February 26, 2019. Text Only Entry (gpgsec ) (Entered: 02/26/2019)
2019-07-10	40	NOTICE of Entry of Appearance by Nathalie Marie Caplan on behalf of All Plaintiffs Attorney Nathalie Marie Caplan added to party Judy Aragon(pty:pla), Attorney Nathalie Marie Caplan added to party Michael Aragon(pty:pla), Attorney Nathalie Marie Caplan added to party M&M Ventures, Inc.(pty:pla), Attorney Nathalie Marie Caplan added to party Medicinal Oasis, LLC(pty:pla), Attorney Nathalie Marie Caplan added to party Medicinal Wellness Center, LLC(pty:pla), Attorney Nathalie Marie Caplan added to party Daniel Meskin(pty:pla), Attorney Nathalie Marie Caplan added to party Kari Meskin(pty:pla), Attorney Nathalie Marie Caplan added to party Michelle Miller(pty:pla), Attorney Nathalie Marie Caplan added to party Mike Miller(pty:pla), Attorney Nathalie Marie Caplan added to party John Murphy(pty:pla), Attorney Nathalie Marie Caplan added to party Samantha Murphy(pty:pla), Attorney Nathalie Marie Caplan added to party Rifle Remedies, LLC(pty:pla), Attorney Nathalie Marie Caplan added to party Standing Akimbo, LLC(pty:pla) (Caplan, Nathalie) (Entered: 07/10/2019)
2019-07-10	41	ADVISORY NOTICE OF NONCOMPLIANCE WITH COURT RULES/PROCEDURES:re: 40 Notice of Entry of Appearance filed by attorney Nathalie Marie Caplan Attorney or pro se has used an incorrect signature format in violation of D.C.COLO.LCivR 5.1(a) and 4.3(a) of the Electronic Case Filing Procedures (Civil cases). DO NOT REFILE THE DOCUMENT. In the future, the filer must affix an electronic s/signature and s/followed by a typed, not an inked, signature to all future documents. SECOND ADVISORY NOTICE OF NONCOMPLIANCE WITH COURT RULES/PROCEDURES: 40 Notice of Entry of Appearance filed by attorney Nathalie Marie Caplan . The document was scanned and not converted directly to portable document format (PDF). DO NOT REFILE THE DOCUMENT. Action to take - future documents must be filed pursuant to D.C.COLO.LCivR 5.1(a) and 1.3(f) of the Electronic Case Filing Procedures (Civil cases). (Text Only Entry). (sphil, ) (Entered: 07/10/2019)
2019-07-30	42	Joint STATUS REPORT by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Caplan, Nathalie) (Entered: 07/30/2019)
2019-07-30	43	MINUTE ORDER: The Court approves, adopts, and ORDERS the following schedule:(1) On or before September 15, 2019, the IRS will provide Plaintiffs with additional responsive documents, if any, that are turned up by its supplemental searches, as wellas address the other concerns set forth in Plaintiffs July 15 letter. To the extent thatany additional responsive documents are withheld in part or in full, the IRS willcontemporaneously provide an index explaining the basis for those withholdings.(2) Based on their review of the IRSs correspondence and additional releases (if any), thePlaintiffs will provide the IRS with a letter setting forth further concerns or objections,if any, by October 15, 2019.(3) The IRSs motion for summary judgment isdue by November 15, 2019.(4) Plaintiffs response to the IRS motion and Plaintiffs cross motion are due by December15, 2019.(5)IRS reply to Plaintiffs response the IRSs response to any cross motion are due to theCourt by January 15, 2020.(6)Plaintiffs reply to IRS response to Plaintiffs cross motion is due to the Court byJanuary 22, 2020. by Magistrate Judge Gordon P. Gallagher on 7/30/2019. Text Only Entry (GPG) (Entered: 07/30/2019)
2019-11-01	44	Unopposed MOTION to Amend/Correct/Modify Briefing Schedule by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 11/01/2019)
2019-11-01	45	MEMORANDUM regarding 44 Unopposed MOTION to Amend/Correct/Modify Briefing Schedule filed by Internal Revenue Service, The. Motion referred to Magistrate Judge Gordon P. Gallagher by Chief Judge Philip A. Brimmer on 11/1/19. Text Only Entry (pabsec) (Entered: 11/01/2019)
2019-11-03	46	ORDER granting 44 Unopposed Motion to Modify Schedule, by Magistrate Judge Gordon P. Gallagher on 11/3/2019.(jgonz, ) (Entered: 11/04/2019)
2020-02-03	47	STRICKEN MOTION for Summary Judgment by Defendant Internal Revenue Service, The. (Attachments: # 1 Kumar Declaration with Exhibits, # 2 Newsome Declaration, # 3 Avrutine Declaration with Exhibits, # 4 Proposed Order (PDF Only))(Kumar, Nishant) Modified on 2/4/2020 (pabsec2, ). (Entered: 02/03/2020)
2020-02-04	48	ORDER STRIKING 47 Motion for Summary Judgment, for failure to comply with § III.F.3.a of this Court's Practice Standards. "Motions and response briefs shall not exceed twenty pages." Defendant Internal Revenue Service is granted leave to refile a complying motion for summary judgment on or before February 7, 2020, by Chief Judge Philip A. Brimmer on 2/4/2020. Text Only Entry(pabsec2, ) (Entered: 02/04/2020)
2020-02-05	49	Unopposed MOTION for Leave to File Excess Pages in Opening Summary Judgment Brief , MOTION for Extension of Time to file Opening Summary Judgment Brief by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 02/05/2020)
2020-02-05	50	MINUTE ORDER. 49 Motion for Leave to File Excess Pages is GRANTED IN PART. Although defendant initially filed a 27-page motion for summary judgment, which the Court struck, defendant now requests permission to file a 30-page motion. Defendant fails to explain why a 30-page motion is now necessary and thus has not shown good cause to file a motion exceeding 27 pages. Defendant may file a motion for summary judgment not to exceed 27 pages on or before February 10, 2020 . by Chief Judge Philip A. Brimmer on 2/5/2020. Text Only Entry(pabsec2, ) (Entered: 02/05/2020)
2020-02-10	51	STRICKEN MOTION for Summary Judgment by Defendant Internal Revenue Service, The. (Attachments: # 1 Kumar Declaration with Exhibits, # 2 Avrutine Declaration, # 3 Newsome Declaration, # 4 Proposed Order (PDF Only), # 5 Certificate of Service regarding re-filed motion)(Kumar, Nishant) Modified on 3/16/2020 to strike document pursuant to 58 Minute Order. (sphil, ). (Entered: 02/10/2020)
2020-02-13	52	Unopposed MOTION to Amend/Correct/Modify Schedule by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Attachments: # 1 Proposed Order (PDF Only))(Caplan, Nathalie) (Entered: 02/13/2020)
2020-02-13	53	MEMORANDUM regarding 52 Unopposed MOTION to Amend/Correct/Modify Schedule filed by Michelle Miller, M&M Ventures, Inc., Kari Meskin, Standing Akimbo, LLC, Daniel Meskin, Judy Aragon, Rifle Remedies, LLC, Samantha Murphy, Medicinal Oasis, LLC, Michael Aragon, John Murphy, Mike Miller, Medicinal Wellness Center, LLC. Motion referred to Magistrate Judge Gordon P. Gallagher, by Chief Judge Philip A. Brimmer on 2/13/2020. Text Only Entry (pabsec2) (Entered: 02/13/2020)
2020-02-13	54	ORDER by Magistrate Judge Gordon P. Gallagher on 2/13/20 GRANTING 52 Motion to Modify Schedule. This order modifies deadlines including the Summary Judgment Response Deadline.(nmarb, ) (Entered: 02/13/2020)
2020-03-10	55	STRICKEN RESPONSE to 51 MOTION for Summary Judgment filed by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Attachments: # 1 Affidavit Declaration of James Thorburn, # 2 Affidavit Declaration of Nathalie Caplan, # 3 Exhibit Exhibit 1, # 4 Exhibit Exhibit 2, # 5 Exhibit Exhibit 3, # 6 Exhibit Exhibit 4, # 7 Exhibit Exhibit 5, # 8 Exhibit Exhibit 6, # 9 Exhibit Exhibit 7, # 10 Exhibit Exhibit 8, # 11 Exhibit Exhibit 9, # 12 Exhibit Exhibit 10, # 13 Exhibit Exhibit 11, # 14 Exhibit Exhibit 12, # 15 Exhibit Exhibit 13, # 16 Exhibit Exhibit 14)(Caplan, Nathalie) Modified on 3/16/2020 to strike document pursuant to 58 Minute Order. (sphil, ). (Entered: 03/10/2020)
2020-03-10	56	Unopposed MOTION for Leave to File Excess Pages by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Attachments: # 1 Proposed Order (PDF Only) Proposed Order)(Caplan, Nathalie) (Entered: 03/10/2020)
2020-03-11	57	ORDER by Chief Judge Philip A. Brimmer on 3/11/2020 re: 56 Motion for Leave to File Excess Pages is GRANTED. Text Only Entry(pabsec2) (Entered: 03/11/2020)
2020-03-16	58	MINUTE ORDER by Chief Judge Philip A. Brimmer on 3/16/2020, re: Motion for Summary Judgment by the Internal Revenue Service [Docket No. 51] and Plaintiffs' Rule 56(d) Motion and Response to IRS Motion for Summary Judgment [Docket No. 55] are STRICKEN for failure to comply with the Court's Practice Standards. ORDERED that defendant may file a motion for summary judgment, not to exceed 25 pages, on or before March 27, 2020 . Plaintiffs may file a response, not to exceed 25 pages, on or before April 17, 2020 . Defendant may file a response on or before May 1, 2020 . (sphil, ) (Entered: 03/16/2020)
2020-03-24	59	Unopposed MOTION for Leave to File Excess Pages and Modify Briefing Schedule by Defendant Internal Revenue Service, The. (Attachments: # 1 Proposed Order (PDF Only))(Kumar, Nishant) (Entered: 03/24/2020)
2020-03-24	60	MINUTE ORDER. Defendants Unopposed Motion for Leave to File Excess Pages 59 is GRANTED IN PART and DENIED IN PART. Defendant may file a 35 page motion for summary judgment on or before April 1, 2020. Plaintiffs may file a 35 page response on or before May 15, 2020. Defendant may file a 20 page reply brief on or before June 10, 2020, by Chief Judge Philip A. Brimmer on 3/24/2020. Text Only Entry(pabsec2) (Entered: 03/24/2020)
2020-04-01	61	MOTION for Summary Judgment filed by Defendant Internal Revenue Service, The. (Attachments: # 1 Kumar Declaration with Exhibits, # 2 Newsome Declaration, # 3 Avrutine Declaration with Exhibits, # 4 Proposed Order)(Kumar, Nishant) Modified on 4/1/2020 to edit event type. (sphil, ). (Entered: 04/01/2020)
2020-05-15	62	RESPONSE to 61 MOTION for Summary Judgment filed by Plaintiffs Judy Aragon, Michael Aragon, M&M Ventures, Inc., Medicinal Oasis, LLC, Medicinal Wellness Center, LLC, Daniel Meskin, Kari Meskin, Michelle Miller, Mike Miller, John Murphy, Samantha Murphy, Rifle Remedies, LLC, Standing Akimbo, LLC. (Attachments: # 1 Affidavit Declaration of James D. Thorburn, # 2 Exhibit Exhibit 1, # 3 Exhibit Exhibit 2, # 4 Exhibit Exhibit 3, # 5 Exhibit Exhibit 4, # 6 Exhibit Exhibit 5, # 7 Exhibit Exhibit 6, # 8 Exhibit Exhibit 7, # 9 Exhibit Exhibit 8, # 10 Exhibit Exhibit 9, # 11 Exhibit Exhibit 10, # 12 Exhibit Exhibit 11, # 13 Exhibit Exhibit 12, # 14 Exhibit Exhibit 13)(Thorburn, James) (Entered: 05/15/2020)
2020-06-10	63	REPLY to Response to 61 MOTION for Summary Judgment filed by Defendant Internal Revenue Service, The. (Attachments: # 1 Supplemental Declaration by H. Newsome)(Kumar, Nishant) (Entered: 06/10/2020)
2021-03-16	64	ORDER. Defendant's Motion for Summary Judgment by the Internal Revenue Service 61 is GRANTED. Plaintiffs' Rule 56(d) Motion and Response to IRS Motion for Summary Judgment 62 is DENIED. This case is closed, by Chief Judge Philip A. Brimmer on 3/16/21.(sgrim) (Entered: 03/16/2021)
2021-03-16	65	FINAL JUDGMENT re: 64 Order, by Clerk on 3/16/21. (sgrim) (Entered: 03/16/2021)
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