Case Detail

FOIA Project Annotation: Judge Rudolph Contreras has ruled that the IRS properly issued a Glomar response, neither confirming or denying the existence of records, citing Exemption 3 (other stattues) in response to a FOIA request from Chester and Natascha Nosal concerning their tax forms, audit records and records related to whistleblower complaints against them. The agency initially rejected their request because it did not contain any third-party authorizations. The Nosals then filed an administrative appeal and subsequently filed suit after the agency indicated it would take several weeks to evaluate their appeal. The IRS processed their request, issuing a Glomar response neither confirming nor denying the existence of records, citing § 6103, which protects taxpayer return information, for the identities of potential whistleblowers. Contreras pointed out that "the IRS appropriately issued a Glomar response in conjunction with Exemption 3." He explained that "if whistleblower records exist with respect to a particular taxpayer, that information tends to show that the taxpayer's return may be subject to examination. As such, whistleblower records would fall within the express terms of the statutory definition of 'return information.'" He indicated that "here, the existence of whistleblower records would communicate the factual proposition that someone submitted a whistleblower complaint to the IRS in connection with a particular individual's payment or non-payment of taxes." He observed that "only by using a blanket Glomar response in all situations involving whistleblower records as a category can the IRS avoid the impairment of Federal tax administration in all situations, by protecting the integrity and viability of the whistleblower program as a whole, the confidentiality of whistleblowers, and the viability of imminent or ongoing audits/investigations."
Issues: Determination - Glomar response

Date Filed	Doc #	Docket Text
2019-05-10	1	COMPLAINT FOR DECLARATORY AND INJUNCTIVE RELIEF TO OBTAIN RECORDS UNDER THE FREEDOM OF INFORMATION ACT against STEVEN T. MNUCHIN regarding FOIA requests to the IRS discussed in the Complaint ( Filing fee $ 400 receipt number 0090-6116731) filed by CHESTER NOSAL, NATASCHA NOSAL. (Attachments: # 1 Attachment A, # 2 Attachment B, # 3 Attachment C, # 4 Attachment D, # 5 Summons for Defendant Treasury Dept, # 6 Summons courtesy for USAO DC, # 7 Summons courtesy for USAG, # 8 Civil Cover Sheet)(Klimaski, James) (Entered: 05/10/2019)
2019-05-13		Case Assigned to Judge Rudolph Contreras. (zeg) (Entered: 05/13/2019)
2019-05-14		SUMMONS Not Issued as to STEVEN T. MNUCHIN. (zef, ) (Entered: 05/14/2019)
2019-05-22	2	REQUEST FOR SUMMONS TO ISSUE -- corrected FOIA Summonses for the Agency, the US Attorney for DC, and the US Attorney-General -- re 1 Complaint,, filed by CHESTER W. NOSAL, NATASCHA D. NOSAL. Related document: 1 Complaint,, filed by CHESTER W. NOSAL, NATASCHA D. NOSAL. (Attachments: # 1 Summons for the US Attorney for DC, # 2 Summons for the US Attorney-General)(Klimaski, James) (Entered: 05/22/2019)
2019-05-23	3	SUMMONS (3) Issued Electronically as to STEVEN T. MNUCHIN, U.S. Attorney and U.S. Attorney General. (Attachment: # 1 Notice and Consent) (tth) (Entered: 05/23/2019)
2019-06-03	4	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 5/31/2019. Answer due for ALL FEDERAL DEFENDANTS by 6/30/2019. (Klimaski, James) (Entered: 06/03/2019)
2019-06-03	5	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 5/31/2019. (Klimaski, James) (Entered: 06/03/2019)
2019-06-03	6	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. STEVEN T. MNUCHIN served on 6/3/2019 (Attachments: # 1 Summons and Complaint also served to IRS on June 3 2019)(Klimaski, James) (Entered: 06/03/2019)
2019-06-28	7	ANSWER to Complaint by STEVEN T. MNUCHIN.(Darden, Erin) (Entered: 06/28/2019)
2019-06-28	8	MOTION to Substitute Party by STEVEN T. MNUCHIN (Darden, Erin) (Entered: 06/28/2019)
2019-07-01		MINUTE ORDER: It is hereby ORDERED that, by July 15, 2019, the parties shall meet, confer, and file a joint status report that includes a proposed briefing schedule. SO ORDERED. Signed by Judge Rudolph Contreras on July 1, 2019. (lcrc2) (Entered: 07/01/2019)
2019-07-01		Set/Reset Deadlines: Status Report due by 7/15/2019. (tj) (Entered: 07/01/2019)
2019-07-15	9	Joint STATUS REPORT by STEVEN T. MNUCHIN. (Darden, Erin) (Entered: 07/15/2019)
2019-07-15		MINUTE ORDER: Upon consideration of 9 the parties' Joint Status Report, it is hereby ORDERED that the parties shall file another join status report by September 18, 2019. SO ORDERED. Signed by Judge Rudolph Contreras on July 15, 2019. (lcrc2) (Entered: 07/15/2019)
2019-09-18	10	Joint STATUS REPORT by STEVEN T. MNUCHIN. (Darden, Erin) (Entered: 09/18/2019)
2019-09-18		MINUTE ORDER: Upon consideration of 10 the parties' Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report on or before October 31, 2019. SO ORDERED. Signed by Judge Rudolph Contreras on 09/18/2019. (lcrc2) (Entered: 09/18/2019)
2019-09-19		Set/Reset Deadlines: Status Report due by 10/31/2019 (tj) (Entered: 09/19/2019)
2019-10-31	11	Joint STATUS REPORT by STEVEN T. MNUCHIN. (Darden, Erin) (Entered: 10/31/2019)
2019-10-31		MINUTE ORDER: Upon consideration of 11 the parties' Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report on or before December 13, 2019. SO ORDERED. Signed by Judge Rudolph Contreras on 10/31/2019. (lcrc2) (Entered: 10/31/2019)
2019-12-13	12	Joint STATUS REPORT by STEVEN T. MNUCHIN. (Darden, Erin) (Entered: 12/13/2019)
2019-12-13		MINUTE ORDER: Upon consideration of 12 the parties' Joint Status Report, it is hereby ORDERED the parties shall jointly file a proposed briefing schedule on or before December 30, 2019. SO ORDERED. Signed by Judge Rudolph Contreras on 12/13/2019. (lcrc2) (Entered: 12/13/2019)
2019-12-17		Set/Reset Deadlines: Proposed Briefing Schedule due by 12/30/2019 (tj) (Entered: 12/17/2019)
2019-12-30	13	PROPOSED BRIEFING SCHEDULE by STEVEN T. MNUCHIN. (Darden, Erin) (Entered: 12/30/2019)
2020-01-02	14	PROPOSED BRIEFING SCHEDULE re 13 Proposed Briefing Schedule Amended by STEVEN T. MNUCHIN. (Darden, Erin) (Entered: 01/02/2020)
2020-01-02		SCHEDULING MINUTE ORDER: Upon consideration of 14 the parties' Amended Joint Proposed Briefing Schedule, it is hereby ORDERED that the following schedule shall govern summary judgment briefing in this case: Defendant shall file its motion for summary judgment regarding the adequacy of its search and the propriety of the asserted FOIA exemptions on or before February, 21, 2020. Plaintiffs shall file their response and any cross-motion for summary judgment on or before March 20, 2020. If Plaintiffs do not file a cross-motion, Defendant shall file a reply on or before April 3, 2020. If Plaintiffs do file a cross-motion for summary judgment, Defendant shall respond to that motion and file a reply in connection with its own motion on or before April 17, 2020. SO ORDERED. Signed by Judge Rudolph Contreras on 1/2/2020. (lcrc2) (Entered: 01/02/2020)
2020-01-02		Set/Reset Deadlines: Cross Motions due by 3/20/2020. Response to Cross Motions due by 4/3/2020. Reply to Cross Motions due by 4/17/2020. Summary Judgment motions due by 2/21/2020. Response to Motion for Summary Judgment due by 3/20/2020. Reply to Motion for Summary Judgment due by 4/13/2020. (zgdf) (Entered: 01/02/2020)
2020-02-21	15	Unopposed MOTION for Extension of Time to Move for Summary Judgment by STEVEN T. MNUCHIN (Attachments: # 1 Text of Proposed Order)(Darden, Erin) (Entered: 02/21/2020)
2020-02-21		MINUTE ORDER granting 15 Unopposed Motion for Extension of Time to Move for Summary Judgment. It is hereby ORDERED that the Defendant shall have up to and including April 6, 2020 to move for summary judgment. SO ORDERED. Signed by Judge Rudolph Contreras on 2/21/2020. (lcrc2) (Entered: 02/21/2020)
2020-02-24	16	ORDER granting 8 Motion to Substitute Party. See document for details. Signed by Judge Rudolph Contreras on 2/24/2020. (lcrc2) (Entered: 02/24/2020)
2020-03-03		Set/Reset Deadlines: Summary Judgment motions due by 4/6/2020. (tj) (Entered: 03/03/2020)
2020-04-06	17	Second MOTION for Extension of Time to Move for Summary Judgment and Modify Briefing Schedule by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Darden, Erin). Added MOTION to Modify on 4/7/2020 (ztth). (Entered: 04/06/2020)
2020-04-06		MINUTE ORDER granting 17 Motion for Extension of Time to Move for Summary Judgment. It is hereby ORDERED that the following schedule shall govern briefing on the Defendant's Motion for Summary Judgment: Defendant shall file its motion on or before April 24, 2020; Plaintiffs shall respond and file any cross-motion on or before May 25, 2020; Defendant shall file any reply on or before June 8, 2020, unless Plaintiffs have filed a cross-motion, in which case Defendant shall have up to and including June 22, 2020 for its reply. SO ORDERED. Signed by Judge Rudolph Contreras on 4/6/2020. (lcrc2) (Entered: 04/06/2020)
2020-04-06		Set/Reset Deadlines: Cross Motions due by 5/25/2020. Reply to Cross Motions due by 6/22/2020. Summary Judgment motions due by 4/24/2020. Response to Motion for Summary Judgment due by 5/25/2020. Reply to Motion for Summary Judgment due by 6/8/2020. (tj) (Entered: 04/06/2020)
2020-04-24	18	Third MOTION for Extension of Time to Move for Summary Judgment and Modify Briefing Schedule by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Darden, Erin) (Entered: 04/24/2020)
2020-04-24		MINUTE ORDER granting 18 Motion for Extension of Time to Move for Summary Judgment. It is hereby ORDERED that the following schedule shall govern briefing on the Defendant's Motion for Summary Judgment: Defendant shall file its motion on or before May 1, 2020; Plaintiffs shall respond and file any cross-motion on or before June 1, 2020; Defendant shall file any reply on or before June 15, 2020, unless Plaintiffs have filed a cross-motion, in which case Defendant shall have up to and including June 29, 2020 for its reply. SO ORDERED. Signed by Judge Rudolph Contreras on 4/24/2020. (lcrc2) (Entered: 04/24/2020)
2020-04-24		Set/Reset Deadlines: Cross Motions due by 6/1/2020. Reply to Cross Motions due by 6/29/2020. Motions due by 5/1/2020. Responses due by 6/1/2020 Replies due by 6/15/2020. (tj) (Entered: 04/24/2020)
2020-05-01	19	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Statement of Facts, # 2 Memorandum in Support, # 3 Affidavit of IRS attorney Joshua R. Simmons, # 4 Exhibit Simmons Ex. A, # 5 Exhibit Simmons Ex. B, # 6 Exhibit Simmons Ex. C, # 7 Affidavit of IRS attorney Vikramsing R. Barad, # 8 Exhibit Barad Ex. A, # 9 Exhibit Barad Exhibit B, # 10 Text of Proposed Order)(Darden, Erin) (Entered: 05/01/2020)
2020-05-15	20	MOTION for Leave to File Documents In Support of its Motion for Summary Judgment for the Court's In Camera Review by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Darden, Erin) (Entered: 05/15/2020)
2020-05-20	21	Consent MOTION for Extension of Time to File Response/Reply as to 20 MOTION for Leave to File Documents In Support of its Motion for Summary Judgment for the Court's In Camera Review , 19 MOTION for Summary Judgment to June 18, 2020, and to July 24, 2020, for any response from Defendant, by CHESTER W. NOSAL, NATASCHA D. NOSAL (Klimaski, James) (Entered: 05/20/2020)
2020-05-21		MINUTE ORDER granting 21 Plaintiffs' Consent Motion for Extension of Time. It is hereby ORDERED that Plaintiffs shall file any cross-motion for summary judgment and shall file their opposition to Defendant's summary judgment motion and motion for in camera review on or before June 18, 2020. It is FURTHER ORDERED that Defendant shall file its opposition to any cross-motion and any reply supporting Defendant's motion for summary judgment on or before July 24, 2020. SO ORDERED. Signed by Judge Rudolph Contreras on 5/21/2020. (lcrc2) (Entered: 05/21/2020)
2020-05-22		Set/Reset Deadlines: Cross Motions due by 6/18/2020. Response to Cross Motions due by 7/24/2020. Response to Motion for Summary Judgment due by 6/18/2020. Reply to Motion for Summary Judgment due by 7/24/2020. (tj) (Entered: 05/22/2020)
2020-05-26	22	NOTICE of Appearance by Joseph E. Hunsader on behalf of INTERNAL REVENUE SERVICE (Hunsader, Joseph) (Entered: 05/26/2020)
2020-06-16	23	Consent MOTION for Extension of Time to File Response/Reply as to 20 MOTION for Leave to File Documents In Support of its Motion for Summary Judgment for the Court's In Camera Review , 19 MOTION for Summary Judgment and to file a summary judgment cross-motion to June 25, 2020, by CHESTER W. NOSAL, NATASCHA D. NOSAL (Klimaski, James) (Entered: 06/16/2020)
2020-06-17		MINUTE ORDER granting 23 Plaintiffs' Consent Motion for Extension of Time. It is hereby ORDERED that Plaintiffs shall file any cross-motion for summary judgment and shall file their opposition to Defendant's summary judgment motion and motion for in camera review on or before June 25, 2020. It is FURTHER ORDERED that Defendant shall file its opposition to any cross-motion and any reply supporting Defendant's motion for summary judgment on or before July 31, 2020. SO ORDERED. Signed by Judge Rudolph Contreras on 6/17/2020. (lcrc2) (Entered: 06/17/2020)
2020-06-17		Set/Reset Deadlines: Cross Motions due by 6/25/2020. Response to Cross Motions due by 7/31/2020. Response to Motion for Summary Judgment due by 6/25/2020. Reply to Motion for Summary Judgment due by 7/31/2020. (tj) (Entered: 06/17/2020)
2020-06-22	24	Consent MOTION for Extension of Time to File Response/Reply as to 20 MOTION for Leave to File Documents In Support of its Motion for Summary Judgment for the Court's In Camera Review , 19 MOTION for Summary Judgment to July 17, 2020, and extension of time for Defendant's subsequent responses to Sept. 7, 2020, by CHESTER W. NOSAL, NATASCHA D. NOSAL (Klimaski, James) (Entered: 06/22/2020)
2020-06-22		MINUTE ORDER granting 24 Plaintiffs' Consent Motion for Extension of Time. It is hereby ORDERED that Plaintiffs shall file any cross-motion for summary judgment and shall file their opposition to Defendant's summary judgment motion and motion for in camera review on or before July 17, 2020. It is FURTHER ORDERED that Defendant shall file its opposition to any cross-motion and any reply supporting Defendant's motion for summary judgment on or before September 7, 2020. SO ORDERED. Signed by Judge Rudolph Contreras on 6/22/2020. (lcrc2) (Entered: 06/22/2020)
2020-06-23		Set/Reset Deadlines: Cross Motions due by 7/17/2020. Response to Cross Motions due by 9/7/2020. Response to Motion for Summary Judgment due by 7/17/2020. Reply to Motion for Summary Judgment due by 9/7/2020. (tj) (Entered: 06/23/2020)
2020-07-17	25	MOTION for Vaughn Index of items recently submitted for in camera review by CHESTER W. NOSAL, NATASCHA D. NOSAL (Klimaski, James) (Entered: 07/17/2020)
2020-07-17	26	RESPONSE re 19 MOTION for Summary Judgment filed by CHESTER W. NOSAL, NATASCHA D. NOSAL. (Klimaski, James) (Entered: 07/17/2020)
2020-07-31	27	Memorandum in opposition to re 25 MOTION for Vaughn Index of items recently submitted for in camera review filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Text of Proposed Order)(Hunsader, Joseph) (Entered: 07/31/2020)
2020-09-03	28	REPLY to opposition to motion re 19 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 09/03/2020)
2021-03-03	29	ORDER granting 19 Defendant's motion for summary judgment; denying as moot 20 Defendant's motion for leave to file documents for in camera review; and denying as moot 25 Plaintiffs' motion for Vaughn index. See document for details. Signed by Judge Rudolph Contreras on 3/3/2021. (lcrc3) (Entered: 03/03/2021)
2021-03-03	30	MEMORANDUM OPINION granting 19 Defendant's motion for summary judgment; denying as moot 20 Defendant's motion for leave to file documents for in camera review; and denying as moot 25 Plaintiffs' motion for Vaughn index. See document for details. Signed by Judge Rudolph Contreras on 3/3/2021. (lcrc3) (Entered: 03/03/2021)
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