Case Detail

FOIA Project Annotation: Judge Royce Lamberth has ruled that employers are taxpayers for purposes of 26 U.S.C. § 6103 so that any Social Security Administration records naming companies that received the most "no match" letters, sent to employers when a mismatch occurs between the employee's name and the social security number on the employee's W-2 form, are protected by Exemption 3 (other statutes). Judicial Watch argued that the information was not return information because it said nothing about a taxpayer. But Lamberth disagreed. He pointed out that "if such a list qualifies as 'return information,' then the SSA has no duty to disclose or produce it under Exemption 3." He noted that "the definition of 'return information' in this case hinges on a determination of who qualifies as a 'taxpayer.' Since the Internal Revenue Code defines 'taxpayer' as 'any person subject to an internal revenue tax,' an employer qualifies as a 'taxpayer' if it meets the statutory definition of 'person.' A 'person' is defined as "an individual, trust, estate, partnership, association, company or corporation.' Given the JW's employer list is undoubtedly comprised of companies, corporations, and associationsâ€"which constitute 'persons' under [the tax code]â€"the SSA is prohibited from releasing this list because employers are 'taxpayers' and revealing their identity would violate § 6103." Judicial Watch also claimed the information constituted a statistical compilation that did not reveal individual taxpayer information under § 6013(b)(2), known as the Haskell Amendment, which serves as an exception to non-disclosure. Lamberth observed that "JW's request identifies a 'particular taxpayer' by seeking an employer listâ€"comprised of companies, corporations and associationsâ€"that reveals the identity of employer taxpayers. Therefore, JW cannot use the Haskell Amendment as a vehicle to gain access to confidential tax return information when it is expressly prohibited from doing so under § 6103."
Issues: Exemption 3 - Limited agency discretion

Date Filed	Doc #	Docket Text
2006-11-29	1	COMPLAINT against SOCIAL SECURITY ADMINISTRATION ( Filing fee $ 350 receipt number 4616000534.)filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Civil Cover Sheet)(jf, ) (Entered: 12/04/2006)
2006-11-29		SUMMONS (3) Issued as to SOCIAL SECURITY ADMINISTRATION, U.S. Attorney and U.S. Attorney General (jf, ) (Entered: 12/04/2006)
2006-11-29	2	LCvR 7.1 - CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by JUDICIAL WATCH, INC. (jf, ) (Entered: 12/04/2006)
2007-01-09	3	ANSWER to Complaint by SOCIAL SECURITY ADMINISTRATION. Related document: 1 Complaint filed by JUDICIAL WATCH, INC.,.(Haynes, Fred) (Entered: 01/09/2007)
2007-01-11	4	ORDER setting initial scheduling conference for February 7, 2007 at 11:45 a.m. See Order for additional requirements. Signed by Judge Richard W. Roberts on 1/11/2007. (EHS) (Entered: 01/11/2007)
2007-01-31		Set/Reset Hearings: Scheduling Conference set for 2/7/2007 11:45 AM in Courtroom 9 before Judge Richard W. Roberts. (lin, ) (Entered: 01/31/2007)
2007-02-02	5	STATUS REPORT Re: Initial Scheduling Conference by JUDICIAL WATCH, INC., SOCIAL SECURITY ADMINISTRATION. (Orfanedes, Paul) (Entered: 02/02/2007)
2007-02-07		Minute Entry for proceedings held before Judge Richard W. Roberts : Scheduling Conference held on 2/7/2007. Cross Motions due by 5/8/2007. Response to Cross Motions due by 6/7/2007. Reply to Cross Motions due by 6/22/2007. Dispositive Motions and Vaughan Index due by 4/9/2007. Response to Dispositive Motions due by 5/8/2007. Reply to Dispositive Motions due by 6/7/2007. (Court Reporter Scott Wallace.) (lin, ) (Entered: 02/08/2007)
2007-02-13	6	SCHEDULING ORDER. Signed by Judge Richard W. Roberts on 2/12/2007. (EHS) (Entered: 02/13/2007)
2007-04-05	7	Consent MOTION for Extension of Time to File Defendant's Motion for Summary Judgment by SOCIAL SECURITY ADMINISTRATION (Haynes, Fred) (Entered: 04/05/2007)
2007-04-16	8	Consent MOTION for Extension of Time to File Motion for Summary Judgment by SOCIAL SECURITY ADMINISTRATION (Haynes, Fred) (Entered: 04/16/2007)
2007-04-17		MINUTE ORDER: It is hereby ORDERED that defendant's consent motion 7 for time until April 16, 2007 to file summary judgment motion be, and hereby is, GRANTED, nunc pro tunc. Issued by Judge Richard W. Roberts on 4/17/2007. (EHS) (Entered: 04/17/2007)
2007-04-17		MINUTE ORDER: It is hereby ORDERED that defendant's consent motion 8 for extension of time to file its summary judgment motion be, and hereby is, GRANTED. The motion is due to be filed April 19, 2007. Issued by Judge Richard W. Roberts on 4/17/07. (EHS) (Entered: 04/17/2007)
2007-04-18		Set/Reset Deadlines: Summary Judgment motions due by 4/19/2007. (lin, ) (Entered: 04/18/2007)
2007-04-18	9	MOTION for Summary Judgment by SOCIAL SECURITY ADMINISTRATION (Attachments: # 1 Exhibit A (Burrows declaration)# 2 Exhibit B (Liptz declaration))(Haynes, Fred) (Entered: 04/18/2007)
2007-04-23	10	NOTICE of Appearance by Meredith Leigh Di Liberto on behalf of JUDICIAL WATCH, INC. (Di Liberto, Meredith) (Entered: 04/23/2007)
2007-05-04	11	TRANSCRIPT of Status Conference held on February 07, 2007 before Judge Richard W. Roberts. Court Reporter: Scott L. Wallace. The public may view the document in the Clerk's Office between the hours of 9:00 a.m. and 4:00 p.m, Monday through Friday. (jf, ) (Entered: 05/07/2007)
2007-05-08	12	Memorandum in opposition to re 9 MOTION for Summary Judgment filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Text of Proposed Order)(Di Liberto, Meredith) Modified on 5/9/2007 (jf, ). (Entered: 05/08/2007)
2007-05-09	13	Cross MOTION for Summary Judgment by JUDICIAL WATCH, INC. (Attachments: # 1 Text of Proposed Order)(Di Liberto, Meredith) Modified on 5/10/2007 (jf, ). (Entered: 05/09/2007)
2007-06-07	14	Consent NOTICE for Extension of Time to File Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment and Defendant's Reply Memorandum in Support of Its Motion for Summary Judgment by SOCIAL SECURITY ADMINISTRATION (Haynes, Fred) Modified on 6/11/2007 (jf, ). (Entered: 06/07/2007)
2007-06-08		NOTICE re 14 Consent MOTION for Extension of Time to File Defendant's Opposition to Plaintiff's Cross-Motion for Summary Judgment and Defendant's Reply Memorandum in Support of Its Motion for Summary Judgment . This motion will be treated as a NOTICE submitted under paragraph 3 of the Scheduling Order; no motion is required. (EHS) (Entered: 06/08/2007)
2007-06-18	15	NOTICE on Consent To Revise Briefing Schedule by SOCIAL SECURITY ADMINISTRATION (Haynes, Fred) (Entered: 06/18/2007)
2007-06-20	16	NOTICE on Consent of Revised Dates for Briefing in the Dispositive Motions in this Case by SOCIAL SECURITY ADMINISTRATION (Haynes, Fred) (Entered: 06/20/2007)
2007-06-21	17	Memorandum in opposition to re 13 Cross MOTION for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment filed by SOCIAL SECURITY ADMINISTRATION. (Attachments: # 1 Exhibit A -- Declaration of Charles Liptz# 2 Exhibit B -- Declaration of Jonanthan R. Cantor)(Haynes, Fred) (Entered: 06/21/2007)
2007-06-21	18	REPLY to opposition to motion re 9 MOTION for Summary Judgment filed by SOCIAL SECURITY ADMINISTRATION. (Haynes, Fred) (Entered: 06/21/2007)
2007-07-09	19	NOTICE to revise date for plaintiff's reply brief by JUDICIAL WATCH, INC. (Orfanedes, Paul) (Entered: 07/09/2007)
2007-07-25	20	REPLY to opposition to motion re 13 Cross MOTION for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment filed by JUDICIAL WATCH, INC.. (Attachments: # 1 Exhibit 1 (Audit Report))(Orfanedes, Paul) (Entered: 07/25/2007)
2009-07-09	21	NOTICE of Change of Address by Paul J. Orfanedes (Orfanedes, Paul) (Entered: 07/09/2009)
2009-07-09	22	NOTICE of Change of Address by Meredith Leigh Di Liberto (Di Liberto, Meredith) (Entered: 07/09/2009)
2010-06-09	23	NOTICE of Change of Address by Paul J. Orfanedes (Orfanedes, Paul) (Entered: 06/09/2010)
2010-06-09	24	NOTICE of Change of Address by Meredith Leigh Di Liberto (Di Liberto, Meredith) (Entered: 06/09/2010)
2011-05-04	25	NOTICE of Appearance by James F. Peterson on behalf of JUDICIAL WATCH, INC. (Peterson, James) (Entered: 05/04/2011)
2011-05-04	26	Unopposed MOTION Status Conference by JUDICIAL WATCH, INC. (Attachments: # 1 Text of Proposed Order)(Peterson, James) (Entered: 05/04/2011)
2011-05-05	27	Case reassigned to Chief Judge Royce C. Lamberth. Judge Richard W. Roberts no longer assigned to the case. (ds) (Entered: 05/05/2011)
2011-08-01	28	MEMORANDUM OPINION. Signed by Chief Judge Royce C. Lamberth on August 1, 2011. (lcrcl5) (Entered: 08/01/2011)
2011-08-01	29	ORDER granting 9 Motion for Summary Judgment; denying 13 Motion for Summary Judgment; denying as moot 26 Motion for Status Conference; entering Judgment on behalf of Social Security Administration. Signed by Chief Judge Royce C. Lamberth on August 1, 2011. (lcrcl5) (Entered: 08/01/2011)
2011-09-22	30	NOTICE OF APPEAL as to 28 Memorandum & Opinion, 29 Order on Motion for Summary Judgment,, Order on Motion for Miscellaneous Relief,,, by JUDICIAL WATCH, INC.. Filing fee $ 455, receipt number 0090-2674373. Fee Status: Fee Paid. Parties have been notified. (Orfanedes, Paul) (Entered: 09/22/2011)
2011-09-23	31	Transmission of the Notice of Appeal, Order Appealed, and Docket Sheet to US Court of Appeals. The Court of Appeals fee was paid this date re 30 Notice of Appeal. (rdj) (Entered: 09/23/2011)
2011-09-26		USCA Case Number 11-5246 for 30 Notice of Appeal, filed by JUDICIAL WATCH, INC. (rdj) (Entered: 09/26/2011)
2012-01-20	32	ORDER of USCA as to 30 Notice of Appeal, filed by JUDICIAL WATCH, INC. ; USCA Case Number 11-5246. ORDERED that the motion for summary affirmance be denied. (kb) (Entered: 01/24/2012)
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