Case Detail

FOIA Project Annotation: Judge Timothy Kelly has ruled that the IRS properly withheld tax return-related information in response to a request from the Southern Poverty Law Center and the National Immigration Law Center for records concerning the agency's criminal investigation of the owner of a Tennessee slaughterhouse for violations of the tax code. In April 2018, law enforcement officers seized evidence at the slaughterhouse and arrested employees who allegedly were not lawfully present in the United States. In February 2019, SPLC and NILC filed a tort action on behalf of the employees of the slaughterhouse against various law enforcement officers involved in the raid. A few months later, SPLC and NILC submitted an eight-part FOIA request concerning the IRS involvement in the raid. The IRS declined to process the request, arguing that it was protected by Exemption 3 (other statutes), citing § 6103(a), which prohibits disclosure of identifiable tax return information. The IRS upheld its decision on appeal and SPLC and NILC filed suit under FOIA. SPLC and NILC then served the IRS with a subpoena in its tort claim against law enforcement officials asking for the same records. In response to the subpoena, the IRS provided thousands of pages of records, 521 photographs, five video files, and four external hard drives containing video footage. When the IRS moved for summary judgment in the FOIA action, SPLC and NILC argued that the disclosure pursuant to its discovery request meant that the records were now in the public domain and were no longer protected by § 6103(a). Kelly agreed with the agency that the records requested under FOIA qualified as "return information" under FOIA, noting that "at bottom, Plaintiffs â€" without the consent of the taxpayer â€" seek confidential taxpayer-specific records related to the taxpayer's alleged criminal liability under the tax code." Kelly rejected the plaintiffs' argument that the records were now in the public domain. He indicated that "to begin with, the IRS's production of documents to Plaintiff in the [torts] suit was not a public disclosure of that material, and no case suggests otherwise. As courts in this district have repeatedly held, the government's production of documents to private parties during discovery does not place them in the public domain for FOIA purposes. And Plaintiffs' efforts to turn around and make those documents public does not do so either." SPLC and NILC also argued that the agency should be estopped from arguing that the records did not fall within an exception providing for disclosure in cases involving tax administration. Kelly pointed out that "a FOIA suit does not pertain to tax administration, as other courts have held. True, this suit seeks tax records. But if a FOIA plaintiff could force the IRS to disclose records otherwise covered by § 6103(a) under this exception, then § 6103(a) would have no force, and the two statutes would hardly be 'entirely harmonious.'"
Issues: Exemption 3 - Limited agency discretion

Date Filed	Doc #	Docket Text
2019-08-19	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-6330242) filed by SOUTHERN POVERTY LAW CENTER, NATIONAL IMMIGRATION LAW CENTER. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F, # 7 Exhibit G, # 8 Exhibit H, # 9 Exhibit I, # 10 Exhibit J, # 11 Exhibit K, # 12 Civil Cover Sheet, # 13 Summons to US Attorney General, William P. Barr, # 14 Summons to Chief Counsel of Internal Revenue Service, Michael J. Desmond, # 15 Summons to US Attorney for the District of Columbia, Jessica K. Liu)(Salzman, Donald) (Entered: 08/19/2019)
2019-08-19	2	LCvR 26.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by SOUTHERN POVERTY LAW CENTER (Salzman, Donald) (Entered: 08/19/2019)
2019-08-19	3	LCvR 26.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by NATIONAL IMMIGRATION LAW CENTER (Salzman, Donald) (Entered: 08/19/2019)
2019-08-19	4	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Arthur R. Bookout, :Address- One Rodney Square, 920 N. King Street, Wilmington, Delware 19801. Phone No. - 302-651-3026. Fax No. - 302-434-3026 Filing fee $ 100, receipt number 0090-6330393. Fee Status: Fee Paid. by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Arthur R. Bookout, # 2 Text of Proposed Order)(Salzman, Donald) (Entered: 08/19/2019)
2019-08-19	5	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Jason S. Levin, :Address- One Rodney Square, 920 N. King Street, Wilmington, Delware 19801. Phone No. - 302-651-3086. Fax No. - 302-434-3085 Filing fee $ 100, receipt number 0090-6330417. Fee Status: Fee Paid. by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Jason S. Levin, # 2 Text of Proposed Order)(Salzman, Donald) (Entered: 08/19/2019)
2019-08-19	6	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Eben P. Colby, :Address- 500 Boylston Street, Boston Massachusetts 02116. Phone No. - 617-573-4855. Fax No. - 617-305-4855 Filing fee $ 100, receipt number 0090-6330427. Fee Status: Fee Paid. by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Eben P. Colby, # 2 Text of Proposed Order)(Salzman, Donald) (Entered: 08/19/2019)
2019-08-21		Case Assigned to Judge Timothy J. Kelly. (zsb) (Entered: 08/21/2019)
2019-08-21	7	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachment: # 1 Notice and Consent)(zsb) (Entered: 08/21/2019)
2019-08-22		MINUTE ORDER denying without prejudice 4 5 6 Motions for Leave to Appear Pro Hac Vice. Under LCvR 83.2(d), attorneys seeking admission pro hac vice must include in their declarations "the number of times [they have] been admitted pro hac vice in this Court within the last two years" and should specify whether they "engage[] in the practice of law from an office located in the District of Columbia." Because the attorneys' declarations accompanying their 4 5 6 motions do not include these details, it is hereby ORDERED that their motions are DENIED WITHOUT PREJUDICE. Signed by Judge Timothy J. Kelly on 8/22/2019. (lctjk3) (Entered: 08/22/2019)
2019-08-22	8	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Arthur R. Bookout, :Address- One Rodney Square, 920 N. King Street, Wilmington, Delware 19801. Phone No. - 302-651-3026. Fax No. - 302-434-3026 Filing fee $ 100, receipt number 0090-6337306. Fee Status: Fee Paid. by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Arthur R. Bookout, # 2 Text of Proposed Order)(Salzman, Donald) (Entered: 08/22/2019)
2019-08-22	9	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Jason S. Levin, :Address- One Rodney Square, 920 N. King Street, Wilmington, Delware 19801.. Phone No. - 302-651-3086. Fax No. - 302-434-3085 Filing fee $ 100, receipt number 0090-6337315. Fee Status: Fee Paid. by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Jason S. Levin, # 2 Text of Proposed Order)(Salzman, Donald) (Entered: 08/22/2019)
2019-08-22	10	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Eben P. Colby, :Address- 500 Boylston Street, Boston Massachusetts 02116. Phone No. - 617-573-4855. Fax No. - 617-305-4855 Filing fee $ 100, receipt number 0090-6337339. Fee Status: Fee Paid. by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Eben P. Colby, # 2 Text of Proposed Order)(Salzman, Donald) (Entered: 08/22/2019)
2019-08-26		MINUTE ORDER granting 8 9 10 Motions for Leave to Appear Pro Hac Vice. Attorneys Arthur R. Bookout, Jason S. Levin, and Eben P. Colby are hereby admitted pro hac vice to appear in this matter. Signed by Judge Timothy J. Kelly on 8/26/2019. (lctjk3) (Entered: 08/26/2019)
2019-09-06	11	MOTION for Summary Judgment by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Affidavit Transmittal Affidavit of J. Levin, # 2 Exhibit A - IRS FOIA, # 3 Exhibit B - IRS FOIA, # 4 Exhibit C - IRS FOIA, # 5 Exhibit D - IRS FOIA, # 6 Exhibit E - IRS FOIA, # 7 Exhibit F - IRS FOIA, # 8 Exhibit G - IRS FOIA, # 9 Exhibit H - IRS FOIA, # 10 Exhibit I - IRS FOIA, # 11 Exhibit J - IRS FOIA, # 12 Exhibit K - IRS FOIA, # 13 Exhibit L - Open letter to Nielson, # 14 Exhibit M - Brantley docket, # 15 Exhibit N - Plea Agreement, # 16 Exhibit O - Addendum to Plea Agreement, # 17 Exhibit P - Search Warrant Affidavit, # 18 Declaration of Carolina Romulo Mendoza, # 19 Declaration of Geronimo Guerrero, # 20 Declaration of Isabel Zelaya, # 21 Declaration of Luis Roberto Bautista Martinez, # 22 Declaration of Maria Del Pilar Gonzalez Cruz, # 23 Declaration of Martha Pulido, # 24 Text of Proposed Order)(Salzman, Donald) (Entered: 09/06/2019)
2019-09-09		MINUTE ORDER denying without prejudice Plaintiffs' 11 Motion for Summary Judgment. Typically, after the government has filed an answer in a FOIA case, the Court requires the parties to meet, confer, and file a proposed schedule for briefing or disclosure. Here, the parties have not done so; indeed, the government has not filed an answer and there is no indication on the docket that it has been served. To give the parties and the Court the benefit of that conferral, it is hereby ORDERED that Plaintiffs' 11 Motion for Summary Judgment is DENIED WITHOUT PREJUDICE. Signed by Judge Timothy J. Kelly on 9/9/2019. (lctjk3) (Entered: 09/09/2019)
2019-09-10	12	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 08/21/2019. (Salzman, Donald) (Entered: 09/10/2019)
2019-09-10	13	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 8/21/2019. Answer due for ALL FEDERAL DEFENDANTS by 9/20/2019. (Salzman, Donald) (Entered: 09/10/2019)
2019-09-10	14	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 8/23/2019 (Salzman, Donald) (Entered: 09/10/2019)
2019-09-18	15	Unopposed MOTION for Extension of Time to File Answer re 1 Complaint,, by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Coppler, Catriona) (Entered: 09/18/2019)
2019-09-19		MINUTE ORDER granting, for good cause shown, Defendant's 15 Unopposed Motion for Extension of Time. It is hereby ORDERED that Defendant shall respond to Plaintiffs 1 Complaint by October 21, 2019. Signed by Judge Timothy J. Kelly on 9/19/2019. (lctjk3) (Entered: 09/19/2019)
2019-10-01	16	NOTICE OF WITHDRAWAL OF APPEARANCE as to NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER. Attorney Jason S. Levin terminated. (Salzman, Donald) (Entered: 10/01/2019)
2019-10-21	17	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Coppler, Catriona) (Entered: 10/21/2019)
2019-10-23		MINUTE ORDER: Before the Court in this FOIA case are a complaint and an answer. It is hereby ORDERED that the parties shall meet, confer, and file a joint proposed schedule for briefing or disclosure by November 25, 2019. Signed by Judge Timothy J. Kelly on 10/23/2019. (lctjk3) (Entered: 10/23/2019)
2019-11-25	18	Joint STATUS REPORT and Proposed Schedules by INTERNAL REVENUE SERVICE. (Coppler, Catriona;) Modified Date Filed due ECF unavailability on 11/26/2019 (ztth). (Entered: 11/26/2019)
2019-12-02		MINUTE ORDER: Upon consideration of the parties' 18 Joint Status Report, it is hereby ORDERED that Defendant shall release all non-exempt records that are responsive to the seventh category of requested records by December 16, 2019; Defendant shall file its Motion for Summary Judgment by January 31, 2020; Plaintiffs shall file their Opposition to Defendant's Motion for Summary Judgment and Cross-Motion for Summary Judgment by March 2, 2020; Defendant shall file its Reply in Support of its Motion for Summary Judgment and Opposition to Plaintiffs' Cross-Motion for Summary Judgment by April 1, 2020; and Plaintiffs shall file their Reply in Support of their Cross-Motion for Summary Judgment by April 15, 2020. Signed by Judge Timothy J. Kelly on 12/2/2019. (lctj3) (Entered: 12/02/2019)
2019-12-23	19	MOTION to Stay by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Exhibit A, # 3 Exhibit B, # 4 Exhibit C, # 5 Exhibit D, # 6 Text of Proposed Order)(Coppler, Catriona) (Entered: 12/23/2019)
2020-01-06	20	Memorandum in opposition to re 19 MOTION to Stay filed by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER. (Attachments: # 1 Declaration of Meredith B. Stewart, # 2 Exhibit 1, # 3 Exhibit 2, # 4 Exhibit 3, # 5 Exhibit 4, # 6 Exhibit 5, # 7 Text of Proposed Order)(Salzman, Donald) (Entered: 01/06/2020)
2020-01-13	21	REPLY to opposition to motion re 19 MOTION to Stay filed by INTERNAL REVENUE SERVICE. (Coppler, Catriona) (Entered: 01/13/2020)
2020-01-22		MINUTE ORDER denying Defendant's 19 Motion for a Temporary Stay. "In considering a stay, courts must 'weigh competing interests and maintain an even balance between the court's interests in judicial economy and any possible hardship to the parties.'" Nat'l Indus. for Blind v. Dep't of Veterans Affairs , 269 F. Supp. 3d 131, 137 (D.D.C. 2017) (quoting Belize Soc. Dev. Ltd. v. Gov't of Belize , 668 F.3d 724, 732-33 (D.C. Cir. 2012)). Although courts have broad discretion to grant a stay of proceedings, "[i]t is well established that a stay pending the resolution of unrelated proceedings is an extraordinary remedy." Id. Such a remedy is not warranted here. There is little judicial efficiency to be gained in staying these proceedings pending the resolution of a subpoena proceeding in a Bivens action in another court, at an unknown date, the outcome of which does not appear to bind this Court. Moreover, Defendant will not be prejudiced by denial of the stay. See id. at 141 (the possibility of inconsistencies in rulings on the same issue, without more, is insufficient to constitute a clear case of hardship). For these reasons, it is hereby ORDERED that Defendant's 19 Motion for a Temporary Stay is DENIED. Signed by Judge Timothy J. Kelly on 1/22/2020. (lctjk3) (Entered: 01/22/2020)
2020-01-30	22	MOTION for Extension of Time to File Motion for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Coppler, Catriona) (Entered: 01/30/2020)
2020-01-31		MINUTE ORDER: It is hereby ORDERED that Plaintiffs shall file their opposition, if any, to Defendants' 22 Motion for Extension of Time by February 6, 2020. Signed by Judge Timothy J. Kelly on 1/31/2020. (lctjk3) (Entered: 01/31/2020)
2020-01-31	23	Memorandum in opposition to re 22 MOTION for Extension of Time to File Motion for Summary Judgment (Plaintiffs' Memorandum In Opposition to Defendant's Motion for Extension of Time to File Motion for Summary Judgment) filed by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER. (Attachments: # 1 Text of Proposed Order)(Salzman, Donald) (Entered: 01/31/2020)
2020-02-02		MINUTE ORDER granting in part, nunc pro tunc and for good cause shown, Defendant's 22 Motion for Extension of Time. It is hereby ORDERED that Defendant shall file its motion for summary judgment by February 14, 2020; Plaintiffs shall file their opposition to Defendant's motion for summary judgment and any cross-motion for summary judgment by March 17, 2020; Defendant shall file its reply in support of its motion for summary judgment and opposition to Plaintiffs' cross-motion for summary judgment by April 15, 2020; and Plaintiffs shall file their reply in support of their cross-motion for summary judgment by April 29, 2020. It is further ORDERED that if a party wishes to move for an extension of time, it shall do so one week before the applicable deadline, unless the reason for the request arose during the week preceding the deadline. Signed by Judge Timothy J. Kelly on 2/2/2020. (lctjk3) (Entered: 02/02/2020)
2020-02-14	24	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Undisputed Material Facts, # 3 Declaration of Andrew Keaton, # 4 Declaration of Richard Nelson, # 5 Declaration of Catriona M. Coppler, # 6 Exhibit A, # 7 Exhibit B, # 8 Exhibit C, # 9 Exhibit D, # 10 Exhibit E, # 11 Exhibit F, # 12 Exhibit G, # 13 Text of Proposed Order)(Coppler, Catriona) (Entered: 02/14/2020)
2020-03-17	25	Cross MOTION for Summary Judgment by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER (Attachments: # 1 Declaration of Arthur R. Bookout, # 2 Exhibit 1 to Bookout Declaration, # 3 Exhibit 2 to Bookout Declaration, # 4 Exhibit 3 to Bookout Declaration, # 5 Exhibit 4 to Bookout Declaration, # 6 Exhibit 5 to Bookout Declaration, # 7 Exhibit 6 to Bookout Declaration, # 8 Exhibit 7 to Bookout Declaration, # 9 Exhibit 8 to Bookout Declaration, # 10 Exhibit 9 to Bookout Declaration, # 11 Exhibit 10 to Bookout Declaration, # 12 Exhibit 11 to Bookout Declaration, # 13 Exhibit 12 to Bookout Declaration, # 14 Exhibit 13 to Bookout Declaration, # 15 Exhibit 14 to Bookout Declaration, # 16 Exhibit 15 to Bookout Declaration, # 17 Exhibit 16 to Bookout Declaration, # 18 Exhibit 17 to Bookout Declaration, # 19 Exhibit 18 to Bookout Declaration, # 20 Exhibit 19 to Bookout Declaration, # 21 Exhibit 20 to Bookout Declaration, # 22 Exhibit 21 to Bookout Declaration, # 23 Exhibit 22 to Bookout Declaration, # 24 Exhibit 23 to Bookout Declaration, # 25 Exhibit 24 to Bookout Declaration, # 26 Exhibit 25 to Bookout Declaration, # 27 Exhibit 26 to Bookout Declaration, # 28 Exhibit 27 to Bookout Declaration, # 29 Exhibit 28 to Bookout Declaration, # 30 Exhibit 29 to Bookout Declaration, # 31 Exhibit 30 to Bookout Declaration, # 32 Exhibit 31 to Bookout Declaration, # 33 Exhibit 32 to Bookout Declaration, # 34 Exhibit 33 to Bookout Declaration, # 35 Exhibit 34 to Bookout Declaration, # 36 Exhibit 35 to Bookout Declaration, # 37 Exhibit 36 to Bookout Declaration, # 38 Exhibit 37 to Bookout Declaration, # 39 Exhibit 38 to Bookout Declaration, # 40 Exhibit 39 to Bookout Declaration, # 41 Exhibit 40 to Bookout Declaration, # 42 Exhibit 41 to Bookout Declaration, # 43 Exhibit 42 to Bookout Declaration, # 44 Exhibit 43 to Bookout Declaration, # 45 Exhibit 44 to Bookout Declaration, # 46 Exhibit 45 to Bookout Declaration, # 47 Exhibit 46 to Bookout Declaration, # 48 Exhibit 47 to Bookout Declaration, # 49 Text of Proposed Order)(Salzman, Donald) (Entered: 03/17/2020)
2020-04-15	26	Memorandum in opposition to re 25 Cross MOTION for Summary Judgment and Reply in Support of the Service's Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Responses and Objections to Plaintiffs' Statement of Undisputed Material Facts)(Coppler, Catriona) (Entered: 04/15/2020)
2020-04-15	27	REPLY to opposition to motion re 24 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (See Docket Entry 26 to view document) (ztth) (Entered: 04/16/2020)
2020-04-29	28	REPLY to opposition to motion re 25 Cross MOTION for Summary Judgment (Reply Brief in Further Support of Plaintiffs' Cross-Motion for Summary Judgment) filed by NATIONAL IMMIGRATION LAW CENTER, SOUTHERN POVERTY LAW CENTER. (Attachments: # 1 Exhibit 48)(Salzman, Donald) (Entered: 04/29/2020)
2021-08-26	29	NOTICE OF SUBSTITUTION OF COUNSEL by Kristina Marie Portner on behalf of INTERNAL REVENUE SERVICE Substituting for attorney Catriona Coppler (Portner, Kristina) (Entered: 08/26/2021)
2022-03-09	30	ORDER granting Defendant's 24 Motion for Summary Judgment and denying Plaintiffs' 25 Cross-Motion for Summary Judgment. See Order for details. Signed by Judge Timothy J. Kelly on 3/9/2022. (lctjk3) (Entered: 03/09/2022)
2022-03-09	31	MEMORANDUM OPINION in support of 30 Order granting Defendant's 24 Motion for Summary Judgment and denying Plaintiffs' 25 Cross-Motion for Summary Judgment. Signed by Judge Timothy J. Kelly on 3/9/2022. (lctjk3) (Entered: 03/09/2022)
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