Case Detail

FOIA Project Annotation: Judge Emmet Sullivan has ruled that the IRS properly responded to a FOIA request from Argyle Systems for nine categories of records relating to Reporting Agency Authorization forms. Argyle indicated that it was not interested in getting information that identified taxpayers' returns. The IRS found that it could disclose records related to Item 3 but that all other responsive records were protected by Exemption 3 (other statutes), citing § 6103, which prohibits disclosure of records that could identify taxpayer returns. Sullivan first found that the IRS had conducted an adequate search. Turning to whether the other requested information qualified as return information under § 6103, Sullivan agreed with the IRS in Landmark Legal Foundation v. IRS, 267 F.3d 1132 (D.C. Cir. 2001), the D.C. Circuit found that return information covered more than actual taxpayer returns. Argyle argued that several non-circuit cases supported its position, but because Landmark was the precedent in the D.C. Circuit, Sullivan indicated that it was controlling. He noted that "pursuant to Landmark, and its direction to broadly construe 'return information,' the Court concludes that the information in Form 8655 falls within the definition of 'return information.'" He added that "the taxpayer signs and dates the Form 8655 and provides their title. This data is 'return information' because it is provided to the IRS 'with respect to the determination of the existence, or possible existence, of liability.'" Sullivan also explained that the foreseeable harm test did not apply to Exemption 3 statutes. He noted that "'information that is prohibited from disclosure or exempt from disclosure by law 'is not subject to discretionary disclosure and is therefore not subject to the foreseeable harm standard.' Here, disclosure is prohibited by law. Accordingly, the IRS was not required to comply with the foreseeable harm standard."
Issues: Exemption 3 - Limited agency discretion

Date Filed	Doc #	Docket Text
2021-01-05	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 402 receipt number ADCDC-8038644) filed by ARGYLE SYSTEMS INC.. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Civil Cover Sheet, # 9 Summons)(Robbins, Joshua) (Entered: 01/05/2021)
2021-01-05	2	LCvR 26.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by ARGYLE SYSTEMS INC. (Robbins, Joshua) (Entered: 01/05/2021)
2021-01-05	3	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Barbara E. Lichman, Filing fee $ 100, receipt number ADCDC-8038856. Fee Status: Fee Paid. by ARGYLE SYSTEMS INC. (Attachments: # 1 Declaration, # 2 Text of Proposed Order)(Robbins, Joshua) (Entered: 01/05/2021)
2021-01-06		Case Assigned to Judge Emmet G. Sullivan. (zsb) (Entered: 01/06/2021)
2021-01-06	4	SUMMONS (1) Issued Electronically as to INTERNAL REVENUE SERVICE. (Attachment: # 1 Notice and Consent)(adh, ) (Entered: 01/06/2021)
2021-01-06		MINUTE ORDER granting 3 motion for leave to appear pro hac vice. Barbara E. Lichman is hereby admitted pro hac vice in this action. Counsel should register for e-filing via PACER and file a notice of appearance pursuant to LCvR 83.6(a). Click for instructions . Signed by Judge Emmet G. Sullivan on 1/6/2021. (lcegs3) (Entered: 01/06/2021)
2021-01-08	5	STANDING ORDER: The parties are directed to read the attached Standing Order Governing Civil Cases Before Judge Emmet G. Sullivan in its entirety upon receipt. The parties are hereby ORDERED to comply with the directives in the attached Standing Order. Signed by Judge Emmet G. Sullivan on 1/8/21. (Attachment: # 1 Exhibit 1) (mac) (Entered: 01/08/2021)
2021-01-11	6	NOTICE of Appearance by Barbara E. Lichman on behalf of ARGYLE SYSTEMS INC. (Lichman, Barbara) (Entered: 01/11/2021)
2021-01-27	7	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 1/11/2021. Answer due for ALL FEDERAL DEFENDANTS by 2/10/2021. (Lichman, Barbara) (Entered: 01/27/2021)
2021-01-27	8	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 01/11/2021. (Lichman, Barbara) (Entered: 01/27/2021)
2021-01-27	9	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 1/11/2021 (Lichman, Barbara) (Entered: 01/27/2021)
2021-02-05	10	Unopposed MOTION for Extension of Time to File Answer re 1 Complaint, by INTERNAL REVENUE SERVICE. (Attachments: # 1 Text of Proposed Order)(Kalyniuk, Alexander) (Entered: 02/05/2021)
2021-02-05	11	NOTICE of Appearance by Stephanie Ann Sasarak on behalf of INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 02/05/2021)
2021-02-05		MINUTE ORDER granting 10 unopposed motion for extension of time. Defendant shall answer or otherwise respond to the Complaint by no later than March 10, 2021. Signed by Judge Emmet G. Sullivan on 2/5/2021. (lcegs3) (Entered: 02/05/2021)
2021-02-06		Set/Reset Deadlines: Defendant Answer Or Otherwise Response To The Complaint due by 3/10/2021, (mac) (Entered: 02/06/2021)
2021-03-10	12	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Sasarak, Stephanie) (Entered: 03/10/2021)
2021-03-15		MINUTE ORDER. Plaintiff brings this action pursuant to the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552. The parties are directed to meet and confer and propose a joint scheduling order for further proceedings in this case by no later than April 2, 2021. The parties' joint proposed scheduling order shall address the following: (1) The status of plaintiff's FOIA request; (2) The anticipated number of documents responsive to plaintiff's FOIA request; (3) The anticipated date(s) for release of documents responsive to plaintiff's FOIA request; (4) Whether a motion for an Open America stay is likely in this case; (5) Whether a Vaughn index will be required in this case; (6) Whether this case would benefit from referral to a magistrate judge or the District Court Mediation Program for purposes of settlement; and (7) A proposed briefing schedule for dispositive motions, if applicable. If the parties are unable to agree on a joint recommendation, the joint proposed scheduling order shall include each party's individual recommendations. Signed by Judge Emmet G. Sullivan on 3/15/2021. (lcegs3) (Entered: 03/15/2021)
2021-03-15		Set/Reset Deadlines: Joint Scheduling Order due by 4/2/2021. (mac) (Entered: 03/15/2021)
2021-04-01	13	PROPOSED BRIEFING SCHEDULE - Joint Proposed Scheduling Order by INTERNAL REVENUE SERVICE. (Kalyniuk, Alexander) (Entered: 04/01/2021)
2021-04-02		MINUTE ORDER. In view of 13 joint proposed scheduling order, the parties shall abide by the following schedule: (1) Defendant's dispositive motion shall be filed by no later than June 11, 2021; (2) Plaintiff shall file its opposition and any cross-motion by no later than July 12, 2021; (3) Defendant shall file its reply and any opposition by no later than August 11, 2021; and (4) Plaintiff shall file a reply, if necessary, by no later than August 25, 2021. Signed by Judge Emmet G. Sullivan on 4/2/2021. (lcegs3) (Entered: 04/02/2021)
2021-04-02		Set/Reset Deadlines: Defendant's Dispositive Motion due by 6/11/2021. Plaintiff Opposition And Any Cross-Motion due by 7/12/2021. Defendant Reply And Any Opposition due by 8/11/2021. Plaintiff Reply, If Necessary, due by 8/25/2021. (mac) (Entered: 04/02/2021)
2021-04-23	14	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Daniel S. Shimell, Filing fee $ 100, receipt number ADCDC-8396857. Fee Status: Fee Paid. by ARGYLE SYSTEMS INC.. (Attachments: # 1 Declaration, # 2 Text of Proposed Order)(Robbins, Joshua) (Entered: 04/23/2021)
2021-05-07		MINUTE ORDER granting 14 motion for leave to appear pro hac vice. Daniel S. Shimell is hereby admitted pro hac vice in this action. Counsel should register for e-filing via PACER and file a notice of appearance pursuant to LCvR 83.6(a). Click for instructions . Signed by Judge Emmet G. Sullivan on 5/7/2021. (lcegs3) (Entered: 05/07/2021)
2021-05-13	15	NOTICE of Appearance by Daniel Shimell on behalf of ARGYLE SYSTEMS INC. (Shimell, Daniel) (Entered: 05/13/2021)
2021-06-11	16	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE. (Attachments: # 1 Statement of Facts, # 2 Memorandum in Support, # 3 Text of Proposed Order, # 4 Appendix - Index, # 5 Declaration of Grady Pondel Walker, # 6 Exhibit - A, Blank IRS Form 8655, # 7 Declaration of Elizabeth Erickson)(Kalyniuk, Alexander) (Entered: 06/11/2021)
2021-07-12	17	Memorandum in opposition to re 16 MOTION for Summary Judgment filed by ARGYLE SYSTEMS INC.. (Attachments: # 1 Counter-Statement of Disputed Facts, # 2 Declaration of Daniel S. Shimell)(Lichman, Barbara) (Entered: 07/12/2021)
2021-07-12	18	Cross MOTION for Summary Judgment or, in the Alternative, Partial Summary Judgment by ARGYLE SYSTEMS INC.. (Attachments: # 1 Counter-Statement of Disputed Facts, # 2 Declaration of Daniel S. Shimell)(Lichman, Barbara). Added MOTION for Partial Summary Judgment on 7/13/2021 (zjf). (Entered: 07/12/2021)
2021-08-10	19	REPLY to opposition to motion re 16 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's statement of facts)(Sasarak, Stephanie) (Entered: 08/10/2021)
2021-08-10	20	Memorandum in opposition to re 18 Cross MOTION for Summary Judgment or, in the Alternative, Partial Summary Judgment MOTION for Partial Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's statement of facts)(Sasarak, Stephanie) (Entered: 08/10/2021)
2021-08-25	21	REPLY to opposition to motion re 18 Cross MOTION for Summary Judgment or, in the Alternative, Partial Summary Judgment MOTION for Partial Summary Judgment filed by ARGYLE SYSTEMS INC.. (Lichman, Barbara) (Entered: 08/25/2021)
2022-04-14	22	MOTION for Judgment by ARGYLE SYSTEMS INC.. (Lichman, Barbara) (Entered: 04/14/2022)
2022-04-18	23	NOTICE of Change in Counsel by ARGYLE SYSTEMS INC. (Lichman, Barbara) (Entered: 04/18/2022)
2022-09-25	24	ORDER granting 16 Motion for Summary Judgment; denying 18 Motion for Summary Judgment. Signed by Judge Emmet G. Sullivan on 9/25/2022. (lcegs1) (Entered: 09/25/2022)
2022-09-25	25	MEMORANDUM OPINION. Signed by Judge Emmet G. Sullivan on 9/25/2022. (lcegs1) (Entered: 09/25/2022)
2022-09-25	26	JUDGMENT in favor of Defendant and against Plaintiff. Signed by Judge Emmet G. Sullivan on 9/25/2022. (lcegs1) (Entered: 09/25/2022)
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