Case Detail

FOIA Project Annotation: Judge Richard Leon has ruled that the IRS properly withheld records from its examination file of Life Extension Foundation under a variety of exemptions. The agency withheld 52 pages under Exemption 5 (deliberative process privilege) concerning its investigation of the Foundation's tax-exempt status. Agreeing with the agency, Leon noted that "the memorandum are predecisional and deliberative in nature, and thus subject to the deliberative process privilege. Both documents. . .despite plaintiff's arguments to the contrary, contain inter-agency material that was generated as part of a continuous process of agency decision-making, namely what determination the IRS should make with regard to plaintiff's tax-exempt status." The Foundation argued that the agency had failed to show that it had considered disclosing segregable portions of the memos. But Leon pointed out that "the IRS's supporting declarations provide sufficient descriptions of the contents of the withheld documents, as well as the specific pages affected by each exemption claim and make clear that all withheld documents were reviewed line-by-line to identify reasonably segregable materials. . .This showing is thus sufficient to allow the Court to determine that no portion of the fully-withheld documents could be segregated and subsequently released." The agency also withheld 11 pages under Exemption 7(D) (confidential sources) and furnished an in camera affidavit explaining the basis for its exemption claim. Leon observed that "the detailed in camera submissions from the IRS confirm that the withheld documents are part of an investigatory record compiled for law enforcement purposes, that sources supplied the information under circumstances which indicate assurances of confidentiality, and that disclosure of any portion of the document would reveal the identity of confidential sources. In other words, the court is satisfied that the sources provided information under at least an implied promise of confidentiality, and that disclosure of this information via release of these 11 pages, which contains identifying information throughout, could reasonably be expected to disclose their identities."
Issues: Exemption 5 - Privileges - Deliberative process privilege - Deliberative, Exemption 5 - Privileges - Deliberative process privilege - Predecisional

Date Filed	Doc #	Docket Text
2012-02-17	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 350, receipt number 4616046180) filed by LIFE EXTENSION FOUNDATION, INC.. (Attachments: # 1 Exhibit 1-4, # 2 Civil Cover Sheet)(dr) (Entered: 02/22/2012)
2012-02-17		SUMMONS (3) Issued as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (dr) (Entered: 02/22/2012)
2012-02-17	2	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Nancy Ortmeyer Kuhn, :Firm- JACKSON & CAMPBELL, P.C., :Address- 1120 Twentieth Street, N.W., South Tower, Third Floor, Washington, D.C. 20036. Phone No. - (202) 547-1600. Fax No. - (202) 457-1678 by LIFE EXTENSION FOUNDATION, INC. (dr) (Entered: 02/22/2012)
2012-03-19	3	STANDING ORDER. Signed by Judge Richard J. Leon on 3/19/2012. (lcrjl3) (Entered: 03/19/2012)
2012-03-20	4	Unopposed MOTION for Extension of Time to File Answer re 1 Complaint by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Bringer, Norah) (Entered: 03/20/2012)
2012-03-22		MINUTE ORDER granting 2 Motion for Leave to Appear Pro Hac Vice. It is hereby ORDERED that the motion is GRANTED. Signed by Judge Richard J. Leon on 3/22/12. (lcrjl3) (Entered: 03/22/2012)
2012-03-22		MINUTE ORDER granting 4 Motion for Extension of Time to Answer. It is hereby ORDERED that the motion is GRANTED. Signed by Judge Richard J. Leon on 3/22/12. (lcrjl3) (Entered: 03/22/2012)
2012-04-27	5	MOTION to Dismiss -Partial by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order)(Bringer, Norah) (Entered: 04/27/2012)
2012-05-10	6	Joint MOTION for Order (Entry of Consent Order) by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order (Proposed Consent Order))(Bringer, Norah) (Entered: 05/10/2012)
2012-05-21	7	NOTICE of Proposed Order (Amended Proposed Consent Order) by INTERNAL REVENUE SERVICE re 6 Joint MOTION for Order (Entry of Consent Order) (Bringer, Norah) (Entered: 05/21/2012)
2012-05-25	8	ORDER granting 6 Joint MOTION for Entry of Consent Order. Signed by Judge Richard J. Leon on 5/23/2012. (see consent order) (kc) (Entered: 05/25/2012)
2012-05-30	9	MEET AND CONFER STATEMENT. (Bringer, Norah) (Entered: 05/30/2012)
2012-06-01	10	ANSWER to 1 Complaint by INTERNAL REVENUE SERVICE.(Bringer, Norah) (Entered: 06/01/2012)
2012-07-16	11	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Undisputed Material Facts, # 3 Exhibit 1-Declaration of Carlton W. King, # 4 Exhibit 2-Declaration of Stephen Danish)(Bringer, Norah) (Entered: 07/16/2012)
2012-07-16	12	NOTICE of In Camera Submission by INTERNAL REVENUE SERVICE re 11 MOTION for Summary Judgment (Bringer, Norah) (Entered: 07/16/2012)
2012-08-16	13	Memorandum in Opposition re 11 MOTION for Summary Judgment filed by LIFE EXTENSION FOUNDATION, INC.. (Attachments: # 1 Memorandum in Support Memorandum in Support, # 2 Exhibit Exhibit A, # 3 Exhibit Exhibit B, # 4 Text of Proposed Order Proposed Order)(Markels, James) Modified event title on 8/17/2012 (znmw, ). (Entered: 08/16/2012)
2012-08-16	14	Cross MOTION for Summary Judgment, MOTION for In Camera Review of Withheld Documents by LIFE EXTENSION FOUNDATION, INC. (See Docket Entry 13 to view document. Counsel is reminded to file the motion as a separate docket entry in future). (znmw, ) (Entered: 08/17/2012)
2012-09-05	15	REPLY to opposition to motion re 11 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Bringer, Norah) (Entered: 09/05/2012)
2012-09-05	16	RESPONSE re 14 MOTION for Summary Judgment MOTION for In Camera Review of Withheld Documents filed by INTERNAL REVENUE SERVICE. (Bringer, Norah) (Entered: 09/05/2012)
2012-09-19	17	REPLY re 14 MOTION for Summary Judgment MOTION for In Camera Review of Withheld Documents filed by LIFE EXTENSION FOUNDATION, INC.. (Attachments: # 1 Exhibit Exh. C)(Markels, James) (Entered: 09/19/2012)
2013-01-16	18	MEMORANDUM OPINION. Signed by Judge Richard J. Leon on 01/15/13. (tb, ) (Entered: 01/16/2013)
2013-01-16	19	ORDER: For reasons set forth in the Memorandum Opinion filed on 01/16/13; it is hereby ordered that 11 Defendant's Motion for Summary Judgmen is hereby GRANTED and 14 Plaintiff's Cross Motion for Summary Judgment is DENIED. Signed by Judge Richard J. Leon on 01/15/13. (tb, ) (Entered: 01/16/2013)
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