| Date Filed | Doc # | Docket Text |
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| 2021-08-26 | 1 | COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 402 receipt number ADCDC-8694176) filed by AMERICAN CENTER FOR LAW AND JUSTICE. (Attachments: # 1 Exhibit A to Complaint, # 2 Exhibit B to Complaint, # 3 Summons to IRS, # 4 Summons to U.S. Attorney for DC, # 5 Summons to U.S. Attorney General, # 6 Civil Cover Sheet)(Sisney, Benjamin) (Attachment 6 replaced on 9/3/2021) (znmw). (Entered: 08/26/2021) |
| 2021-08-26 | 2 | LCvR 26.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by AMERICAN CENTER FOR LAW AND JUSTICE (Sisney, Benjamin) (Entered: 08/26/2021) |
| 2021-08-26 | 3 | NOTICE of Appearance by Benjamin Paul Sisney on behalf of AMERICAN CENTER FOR LAW AND JUSTICE (Sisney, Benjamin) (Entered: 08/26/2021) |
| 2021-08-30 | | Case Assigned to Judge Timothy J. Kelly. (adh, ) (Entered: 08/30/2021) |
| 2021-08-30 | 4 | SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachments: # 1 Notice and Consent)(adh, ) (Entered: 08/30/2021) |
| 2021-09-02 | 5 | RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 9/1/2021. Answer due for ALL FEDERAL DEFENDANTS by 10/1/2021. (Sisney, Benjamin) (Entered: 09/02/2021) |
| 2021-09-08 | 6 | NOTICE to the Court by AMERICAN CENTER FOR LAW AND JUSTICE (Attachments: # 1 Exhibit A (IRS Letter))(Sisney, Benjamin) (Entered: 09/08/2021) |
| 2021-09-09 | 7 | NOTICE of Appearance by Stephanie R. Johnson on behalf of INTERNAL REVENUE SERVICE (Johnson, Stephanie) (Entered: 09/09/2021) |
| 2021-09-16 | 8 | RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 9/7/2021 (Sisney, Benjamin) (Entered: 09/16/2021) |
| 2021-09-16 | 9 | RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 09/08/2021. (Sisney, Benjamin) (Entered: 09/16/2021) |
| 2021-09-20 | 10 | Unopposed MOTION for Extension of Time to File Answer or otherwise respond to the Complaint by INTERNAL REVENUE SERVICE. (Attachments: # 1 Text of Proposed Order)(Hunsader, Joseph) (Entered: 09/20/2021) |
| 2021-09-20 | 11 | NOTICE of Appearance by Joseph E. Hunsader on behalf of INTERNAL REVENUE SERVICE (Hunsader, Joseph) (Entered: 09/20/2021) |
| 2021-09-22 | | MINUTE ORDER granting, for good cause shown, Defendant's Unopposed 10 Motion for Extension of Time to Answer. It is hereby ORDERED that Defendant's Unopposed 10 Motion is GRANTED. It is further ORDERED that Defendant shall answer, or otherwise respond to Plaintiff's Complaint by October 31, 2021. Signed by Judge Timothy J. Kelly on 9/22/21. (lctjk2) (Entered: 09/22/2021) |
| 2021-09-23 | 12 | NOTICE OF WITHDRAWAL OF APPEARANCE as to INTERNAL REVENUE SERVICE. Attorney Stephanie R. Johnson terminated. (Johnson, Stephanie) (Entered: 09/23/2021) |
| 2021-10-29 | 13 | MOTION to Dismiss under FRCP 12(b)(6) for failure to state a claim (failure to exhaust administrative remedies) by INTERNAL REVENUE SERVICE. (Attachments: # 1 Memorandum in Support, # 2 Affidavit, # 3 Text of Proposed Order)(Hunsader, Joseph) (Entered: 10/29/2021) |
| 2021-11-12 | 14 | NOTICE of Appearance by John Monaghan on behalf of AMERICAN CENTER FOR LAW AND JUSTICE (Monaghan, John) (Entered: 11/12/2021) |
| 2021-11-12 | 15 | RESPONSE re 13 MOTION to Dismiss under FRCP 12(b)(6) for failure to state a claim (failure to exhaust administrative remedies) Memorandum of Law filed by AMERICAN CENTER FOR LAW AND JUSTICE. (Attachments: # 1 Declaration Ben Sisney Declaration, # 2 Text of Proposed Order Proposed Order)(Monaghan, John) (Entered: 11/12/2021) |
| 2021-11-19 | 16 | REPLY to opposition to motion re 13 MOTION to Dismiss under FRCP 12(b)(6) for failure to state a claim (failure to exhaust administrative remedies) filed by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 11/19/2021) |
| 2022-05-16 | | MINUTE ORDER denying without prejudice Defendant's 13 Motion to Dismiss. The American Center for Law and Justice ("ACLJ") sued the IRS to compel the disclosure of seven categories of records the ACLJ sought in a FOIA request. See ECF No. 1; ECF No. 1-1. The IRS now moves to dismiss the ACLJ's complaint for failure to state a claim, arguing that the ACLJ failed to submit a proper FOIA request--a threshold requirement under FOIA, see, e.g. , Thomas v. FCC , 534 F. Supp. 2d 144, 145 (D.D.C. 2008)--and thus failed to exhaust its administrative remedies before suing. See, e.g. , Vest v. Dep't of Air Force , 793 F. Supp. 2d 103, 112 (D.D.C. 2011); Latham v. U.S. Dep't of Justice , 658 F. Supp. 2d 155, 159 (D.D.C. 2009). The IRS argues that the FOIA request was improper for two reasons: first, the request did not "reasonably describe" the records the ACLJ seeks; and second, the request places an "unreasonable burden" on the IRS. See ECF No. 6-1 at 3; ECF No. 13-1 at 4. Both of these arguments involve "highly context-specific inquir[ies]" that are "ill-suited to abstract analysis." See Nat'l Sec. Couns. v. CIA , 898 F. Supp. 2d 233, 278 (D.D.C. 2012); see also Gun Owners of Am., Inc. v. FBI , No. 21-cv-1601 (JDB), 2022 WL 856388, at *5-6 (D.D.C. Mar. 23, 2022); Sack v. CIA , 53 F. Supp. 3d 154, 163-65 (D.D.C. 2014). Further, at least with respect to the "unreasonable burden" argument, the IRS bears the substantial burden to provide a sufficiently detailed explanation about the unreasonable burden it would face in responding to the request. See, e.g. , Shapiro v. CIA , 170 F. Supp. 3d 147, 154-56 (D.D.C. 2016); see also Pub. Citizen, Inc. v. Dep't of Educ. , 292 F. Supp. 2d 1, 6 (D.D.C. 2003). And these arguments require the Court to consider separately whether each discrete category in the ACLJ's FOIA request insufficiently describes the records sought and would pose an unreasonable burden on the IRS. Cf. Dettmann v. U.S. Dep't of Justice , 802 F.2d 1472, 1477 (D.C. Cir. 1986) ("[A] plaintiff may have exhausted administrative remedies with respect to one aspect of a FOIA request--and thus properly seek judicial review regarding that request--and yet not have exhausted her remedies with respect to another aspect of a FOIA request."). In its motion, however, the IRS has provided nothing more than conclusory assertions and oblique hints about the purported vague and burdensome nature of the request, without explaining why each category of records requested is vague and burdensome in context. See, e.g. , ECF No. 6-1 at 3; ECF No. 13-1 at 2; ECF No. 16 at 7. And although the IRS did include a declaration in support of its motion, that declaration also is conclusory about these alleged deficiencies, see ECF No. 13-2 ¶ 10--too conclusory for the Court to convert the IRS's motion to dismiss into a motion for summary judgment and grant it. See Fed. R. Civ. P. 12(d); Vest , 793 F. Supp. 2d at 112. For all these reasons, the IRS has not met its burden of showing that the ACLJ's FOIA request is improper, although it may well do so in the future. Accordingly, it is hereby ORDERED that the IRS's 13 Motion to Dismiss is DENIED WITHOUT PREJUDICE. It is further ORDERED that the parties shall file a joint status report by June 3, 2022, apprising the Court how they wish to proceed in this case and including, if applicable, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 05/16/2022. (lctjk2) (Entered: 05/16/2022) |
| 2022-05-31 | 17 | ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Hunsader, Joseph) (Entered: 05/31/2022) |
| 2022-06-03 | 18 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 06/03/2022) |
| 2022-06-06 | | MINUTE ORDER: Upon consideration of the parties' 18 Joint Status Report, it is hereby ORDERED that the parties shall file a further joint status report by July 18, 2022, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 06/06/2022. (lctjk2) (Entered: 06/06/2022) |
| 2022-07-18 | 19 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 07/18/2022) |
| 2022-07-18 | | MINUTE ORDER: Upon consideration of the parties' 19 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by September 1, 2022, including, if necessary, a proposed briefing schedule. Signed by Judge Timothy J. Kelly on 07/18/2022. (lctjk2) (Entered: 07/18/2022) |
| 2022-09-01 | 20 | Joint STATUS REPORT by Plaintiff and Defendant by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 09/01/2022) |
| 2022-09-02 | | MINUTE ORDER: Upon consideration of the parties' 20 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by October 17, 2022, including, if necessary, a proposed briefing schedule. Signed by Judge Timothy J. Kelly on 09/02/2022. (lctjk2) (Entered: 09/02/2022) |
| 2022-10-17 | 21 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 10/17/2022) |
| 2022-10-18 | | MINUTE ORDER: Upon consideration of the parties' 21 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by December 16, 2022, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 10/18/2022. (lctjk2) (Entered: 10/18/2022) |
| 2022-12-16 | 22 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 12/16/2022) |
| 2022-12-18 | | MINUTE ORDER: Upon consideration of the parties' 22 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by February 14, 2023, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 12/18/2022. (lctjk2) (Entered: 12/18/2022) |
| 2023-02-14 | 23 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 02/14/2023) |
| 2023-02-15 | | MINUTE ORDER: Upon consideration of the parties' 23 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by April 17, 2023, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 2/15/2023. (lctjk2) (Entered: 02/15/2023) |
| 2023-04-17 | 24 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 04/17/2023) |
| 2023-04-18 | | MINUTE ORDER: Upon consideration of the parties' 24 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by June 16, 2023, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 4/18/2023. (lctjk2) (Entered: 04/18/2023) |
| 2023-06-16 | 25 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 06/16/2023) |
| 2023-06-20 | | MINUTE ORDER: Upon consideration of the parties' 25 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by August 16, 2023, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 6/20/2023. (lctjk2) (Entered: 06/20/2023) |
| 2023-08-16 | 26 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 08/16/2023) |
| 2023-08-21 | | MINUTE ORDER: Upon consideration of the parties' 26 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by October 16, 2023, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 8/21/2023. (lctjk2) (Entered: 08/21/2023) |
| 2023-10-16 | 27 | Joint STATUS REPORT by AMERICAN CENTER FOR LAW AND JUSTICE. (Monaghan, John) (Entered: 10/16/2023) |
| 2023-10-17 | | MINUTE ORDER: Upon consideration of the parties' 27 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by December 15, 2023, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 10/17/2023. (lctjk2) (Entered: 10/17/2023) |
| 2023-12-15 | 28 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 12/15/2023) |
| 2023-12-18 | | MINUTE ORDER: Upon consideration of the parties' 28 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by February 15, 2024, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 12/18/2023. (lctjk2) (Entered: 12/18/2023) |
| 2024-02-14 | 29 | Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hunsader, Joseph) (Entered: 02/14/2024) |
| 2024-02-16 | | MINUTE ORDER: Upon consideration of the parties' 29 Joint Status Report, it is hereby ORDERED that the parties shall file another joint status report by April 15, 2024, including, if necessary, a proposed schedule for briefing or disclosure. Signed by Judge Timothy J. Kelly on 2/16/2024. (lctjk2) (Entered: 02/16/2024) |
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