Case Detail

FOIA Project Annotation: Judge Amy Berman Jackson has ruled that the IRS has not shown that it conducted an adequate search for all records concerning the Sea Shepherd Conservation Society, whose tax exempt status had been recently examined. Sea Shepherd, a non-profit environmental organization advocating for the preservation of oceanic habitat and wildlife, including whales, had been involved in "confrontation campaigns" against the Institute of Cetacean Research, an organization that Sea Shepherd characterized as hunting whales for commercial purposes. Sea Shepherd also alleged Cetacean was partly funded by the Japanese government. Two classified cables published by Wikileaks in 2011 described conversations between the United States and Japanese governments concerning an examination of Sea Shepherd's tax exempt status. The IRS began an examination of Sea Shepherd's tax exempt status in 2013. Sea Shepherd requested IRS records about itself, focusing on the tax examination. The IRS produced over 3000 pages and three months later disclosed another set of documents. The IRS then filed its motion for summary judgment in May 2014, indicating that some records had been withheld under Exemption 7(A) (ongoing investigation or proceeding) and Exemption 7(D) (confidential sources). When the IRS completed its examination in November 2014 affirming Sea Shepherd's tax exempt status, Jackson asked the agency if it wanted to reconsider its Exemption 7 claims. The IRS told Jackson it would proceed with its current claims. The agency searched its Tax Exempt Organizations Examination office, the files of the IRS agent who conducted the examination, as well as several other offices involved in such reviews. Jackson found that the agency's initial description of its searches failed "to indicate that a search was conducted for the broader category of records requested by plaintiff�"and not solely records related to the audit of plaintiff." Although the agency provided a more detailed description of the search by a senior official, Jackson pointed out again that "it does not address the portion of plaintiff's request that sought 'any and all' records related to Sea Shepherd within the specified timeframe." The agency insisted that Exemption 7(A) continued to apply because a further examination might be warranted. But Jackson noted that "the IRS has not provided any authority for the proposition that the possibility that another investigation might be launched in the future is sufficient to give rise to the risk that disclosure of records of the previous investigation would 'interfere with enforcement proceedings,' which is the necessary predicate for the cited exemption." The IRS had withheld names of donors under Exemption 6 (invasion of privacy) and Exemption 7(C) (invasion of privacy concerning law enforcement records). Jackson observed that "the Court finds that plaintiff has pointed to a public interest in disclosure that the IRS did not consider in the balancing test" and ordered the agency to reassess its decision to withhold those records. The IRS had also withheld information under Exemption 3 (other statutes), citing 26 U.S.C. § 6103 protecting taxpayer information. Jackson, however, found the agency had failed to show that disclosure of the information would impair federal tax administration. She also indicated the agency could not use §6103 to withhold Sea Shepherd's own return information from the organization.
Issues: Exemption 7(C) - Invasion of privacy concerning law enforcement records, Adequacy - Search, Exemption 7(A) - Interference with ongoing investigation

FOIA Project Annotation: Judge Amy Berman Jackson has ruled that the IRS conducted an adequate search for records concerning the Sea Shepherd Conservation Society, except for its Exempt Organizations Examination function, that it properly withheld records under Exemption 3 (other statutes) and Exemption 7(D) (confidential sources), but that it cannot rely on a Glomar response neither confirming nor denying the existence of records for records from its Whistleblower Office. Sea Shepherd Conservation Society, a tax-exempt organization, requested all IRS records concerning itself. In a prior opinion, Jackson approved of some exemption claims, but found, generally, that the agency had not justified the searches it conducted. She ordered the agency to conduct further searches and to provide justification for some of its Exemption 3 claims. This time, Jackson found that, except for the Exempt Organizations Examination function, the agency had now conducted an adequate search. Sea Shepherd contended that the searches of two components were inadequate because the agency staffer who signed the affidavit did not have personal knowledge of the records. Jackson disagreed, upholding one search by noting that "the agency has explained that responsive documents would have come from one or two databases. It searched both databases using a search term that it knows would return relevant information, and it found no records. Because [the agency's affidavit] provided a rationale for [its] search, and the search terms used. . .the Court finds that the search of [the component] was reasonably calculated to find all responsive documents." By contrast, she found the search of the Exempt Organizations Examination function inadequate because of a difference in search terms used. She indicated that "the varying search terms call into question whether defendant implemented a rational search methodology of the Exempt Organizations Examination function." The agency's Exemption 3 and Exemption 7(D) were interrelated. The agency claimed two sources had provided it with information pertaining to Sea Shepherd's clashes with Japanese whaling activity. Jackson had previously questioned the agency's 7(D) claim because it had not described the level of confidentiality involved. But this time she noted that "the Court is satisfied that the government has met its burden to show that the [first] source 'spoke with an understanding that the communication would remain confidential' and that the source received express assurances that its statements would be kept confidential." However, the only evidence the agency produced as to the second source was that the individual had been aware of the IRS policy on confidentiality for whistleblowers as it appeared on the agency's website. Although that was insufficient to show explicit assurances of confidentiality, Jackson found the agency had shown an implicit assurance of confidentiality. She observed that "the source provided information about serious crimes and that its repeated expressions of a need for confidentiality were made in the context of the agency's publicly announced policies." Satisfied that the two sources had been given assurances of confidentiality, Jackson was now able to find that disclosure would harm tax administration for purposes of §6103. She noted that "the Court agrees with the IRS, then, that it would have a serious chilling effect on the use of confidential informants if that information were revealed." As a result of her first order requiring the agency to search more thoroughly, the agency had searched the Whistleblower office, but had issued a Glomar response as to whether it had found any records. Jackson found a Glomar response was inappropriate under the circumstances. She pointed out that "even if one were to defer to the agency's judgment on this issue in the ordinary situation, the Court concludes that the defendant cannot justify its Glomar response under the unique circumstances of this case, where the fact of the existence of whistleblowers and informants has already been made public by the defendant in response to a FOIA request lodged by the taxpayer itself."
Issues: Adequacy - Search, Exemption 3 - Limited agency discretion, Exemption 7(D) - Assurance of confidentiality

Date Filed	Doc #	Docket Text
2013-09-19	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-3472710) filed by SEA SHEPHERD CONSERVATION SOCIETY. (Attachments: # 1 Civil Cover Sheet, # 2 Summons)(Rizek, Christopher) (Entered: 09/19/2013)
2013-09-19	2	Corporate Disclosure Statement by SEA SHEPHERD CONSERVATION SOCIETY. (Rizek, Christopher) (Entered: 09/19/2013)
2013-09-19		Case Assigned to Judge Amy Berman Jackson. (sth, ) (Entered: 09/19/2013)
2013-09-19	3	ELECTRONIC SUMMONS (3) Issued as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachments: # 1 Summons)(sth, ) (Entered: 09/19/2013)
2013-10-17	4	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. SEA SHEPHERD CONSERVATION SOCIETY served on 9/23/2013, RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 09/30/2013., RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 9/30/2013. ( Answer due for ALL FEDERAL DEFENDANTS by 10/30/2013.) (Rizek, Christopher) (Entered: 10/17/2013)
2013-10-30	5	MOTION for Extension of Time to Answer Or Otherwise Plead by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Nash, Ann) (Entered: 10/30/2013)
2013-10-30		MINUTE ORDER granting 5 Motion for Extension of Time to Answer or Otherwise Plead. It is ORDERED that defendant's deadline to answer or to otherwise plead is extended to December 30, 2013. Signed by Judge Amy Berman Jackson on 10/30/2013. (lcabj3) (Entered: 10/30/2013)
2013-10-31		Set/Reset Deadlines: Defendant's deadline to answer or to otherwise respond to the complaint is extended to 12/30/2013. (jth) (Entered: 10/31/2013)
2013-12-30	6	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Nash, Ann) (Entered: 12/30/2013)
2014-01-02	7	ORDER that defendant shall file on or before January 30, 2014, a dispositive motion or, in the alternative, a report setting forth the schedule for document production to plaintiff. See order for details. Signed by Judge Amy Berman Jackson on 1/2/2014. (lcabj3) (Entered: 01/02/2014)
2014-01-02		Set/Reset Deadlines: Defendant shall either file a dispositive motion or, in the alternative, a report setting forth the schedule for document production to plaintiff by 1/30/2014. (jth) (Entered: 01/02/2014)
2014-01-30	8	MOTION Proposing Production Schedule in Compliance with Court Order by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Nash, Ann) (Entered: 01/30/2014)
2014-01-31		MINUTE ORDER granting 8 Motion for Production Schedule. It is ORDERED that defendant shall complete its production of documents to plaintiff by March 7, 2014. It is further ORDERED that defendant shall file a status report with the Court by March 7, 2014. Signed by Judge Amy Berman Jackson on 1/31/14. (DMK) (Entered: 01/31/2014)
2014-01-31		Set/Reset Deadlines: Defendant's Status Report is due by 3/7/2014. (jth) (Entered: 01/31/2014)
2014-03-05	9	MOTION for Protective Order by INTERNAL REVENUE SERVICE (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Text of Proposed Order)(Nash, Ann) (Entered: 03/05/2014)
2014-03-07	10	STATUS REPORT in Compliance with Court Order by INTERNAL REVENUE SERVICE. (Nash, Ann) (Entered: 03/07/2014)
2014-03-10		MINUTE ORDER that the parties shall notify the Court on or before May 6, 2014, if they determine that there are no matters in dispute and that the case can be disposed of by agreement. It is FURTHER ORDERED that if there are issues for the Court to determine, defendant's motion for summary judgment shall be due on May 6, 2014, with plaintiff's opposition and cross-motion for summary judgment (if any) due on June 6, 2014, defendant's reply and opposition (if necessary) due on June 27, 2014, and plaintiff's reply (if necessary) due July 11, 2014. Signed by Judge Amy Berman Jackson on 3/10/2014. (lcabj3) (Entered: 03/10/2014)
2014-03-10		Set/Reset Deadlines: If the Parties determine that there are no matters in dispute and that the case can be disposed of by agreement, they are to notify the Court by 5/6/2014. If not in agreement, the following schedule shall apply: Defendant's Motion for Summary Judgment shall be due by 5/6/2014; Plaintiff's Opposition and Cross-Motion (if any) are due on 6/6/2014; Defendant's Reply and Cross-Opposition (if necessary) are due on 6/27/2014; Plaintiff's Cross-Reply (if necessary) is due by 7/11/2014. (jth) (Entered: 03/10/2014)
2014-03-19	11	Memorandum in opposition to re 9 MOTION for Protective Order filed by SEA SHEPHERD CONSERVATION SOCIETY. (Attachments: # 1 Exhibit Ex. 1, # 2 Exhibit Ex. 2, # 3 Exhibit Ex. 3, # 4 Exhibit Ex. 4, # 5 Exhibit Ex. 5, # 6 Exhibit Ex. 6, # 7 Exhibit Ex. 7, # 8 Exhibit Ex. 8)(Rizek, Christopher) (Entered: 03/19/2014)
2014-03-21	12	STATUS REPORT by INTERNAL REVENUE SERVICE. (Attachments: # 1 Declaration of A.M. Gulas)(Nash, Ann) (Entered: 03/21/2014)
2014-03-24	13	STATUS REPORT by SEA SHEPHERD CONSERVATION SOCIETY. (Rizek, Christopher) (Entered: 03/24/2014)
2014-03-26		NOTICE of Hearing: A Status Conference is scheduled in this matter for Wednesday, April 2, 2014 at 10:30 AM in Courtroom 3 before Judge Amy Berman Jackson. (jth) (Entered: 03/26/2014)
2014-03-27	14	REPLY to opposition to motion re 9 MOTION for Protective Order filed by INTERNAL REVENUE SERVICE. (Nash, Ann) (Entered: 03/27/2014)
2014-04-02		MINUTE ORDER. For the reasons stated in open court, and without prejudice to reconsideration in connection with defendant's motion for summary judgment, the Internal Revenue Service's Motion for Protective Order 9 is GRANTED. Signed by Judge Amy Berman Jackson on 4/2/2014. (lcabj3) (Entered: 04/02/2014)
2014-04-02		Minute Entry for proceedings held before Judge Amy Berman Jackson: Status Conference held on 4/2/2014. (Court Reporter Bryan A. Wayne) (jth) (Entered: 04/02/2014)
2014-05-06	15	Consent MOTION for Extension of Time to File Motion for Summary Judgment and Other Deadlines by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Nash, Ann) (Entered: 05/06/2014)
2014-05-07		MINUTE ORDER granting 15 Consent Motion to Extend Time. It is ORDERED that defendant's motion for summary judgment is due on May 20, 2014, with plaintiff's opposition and cross-motion for summary judgment due July 18, 2014, defendant's reply and cross-opposition due August 8, 2014, and plaintiff's cross-reply due August 22, 2014. Signed by Judge Amy Berman Jackson on 5/7/2014. (lcabj3) (Entered: 05/07/2014)
2014-05-07		Set/Reset Deadlines: Defendant's motion for summary judgment is due by 5/20/2014; Plaintiff's Opposition and Cross-Motion for Summary Judgment are due by 7/18/2014; Defendant's Reply and Cross-Opposition are due 8/8/2014; Plaintiff's Cross-Reply is due by 8/22/2014. (jth) (Entered: 05/07/2014)
2014-05-20	16	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Statement of Undisputed Material Facts, # 2 Declaration of Michael Franklin, # 3 Vaughn Index for IRS Examination Records, # 4 Second Declaration of A.M. Gulas, # 5 Vaughn Index for IRS Counsel Records, # 6 Declaration of Denise Higley, # 7 Declaration of Kieu Ta, # 8 Exhibit 1, # 9 Exhibit 2, # 10 Text of Proposed Order)(Nash, Ann) (Entered: 05/20/2014)
2014-07-18	17	Memorandum in opposition to re 16 MOTION for Summary Judgment filed by SEA SHEPHERD CONSERVATION SOCIETY. (Attachments: # 1 Exhibit Exhibit 1, # 2 Statement of Genuine Issues, # 3 C. Rizek Declaration, # 4 Proposed Order)(Rizek, Christopher) (Entered: 07/18/2014)
2014-08-08	18	ERRATA by INTERNAL REVENUE SERVICE 16 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Declaration of Kieu Ta)(Nash, Ann) (Entered: 08/08/2014)
2014-08-08	19	REPLY to opposition to motion re 16 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Nash, Ann) (Entered: 08/08/2014)
2014-08-22	20	Unopposed MOTION for Leave to File Surreply in Response to Defendant's Supplemental Declaration by SEA SHEPHERD CONSERVATION SOCIETY (Attachments: # 1 Surreply to Internal Revenue Service's Reply Memorandum in Support of Motion for Summary Judgment)(Rizek, Christopher) (Entered: 08/22/2014)
2014-08-25		MINUTE ORDER granting 20 Plaintiff's Unopposed Motion for Leave to File Surreply. The Clerk is directed to enter plaintiff's surreply [20-1] on the docket. Signed by Judge Amy Berman Jackson on 8/25/2014. (lcabj3) (Entered: 08/25/2014)
2014-08-25	21	SURREPLY to re 16 MOTION for Summary Judgment filed by SEA SHEPHERD CONSERVATION SOCIETY. (jf, ) (Entered: 08/26/2014)
2014-11-05	22	NOTICE of Change in Facts by SEA SHEPHERD CONSERVATION SOCIETY (Attachments: # 1 Exhibit)(Rizek, Christopher) (Entered: 11/05/2014)
2014-11-05		MINUTE ORDER. In light of 22 plaintiff's Notice of Change in Facts, it is ORDERED that defendant shall inform the Court on or before November 14, 2014, whether it wishes to continue to stand on its previous withholdings and explanations, or whether it plans to withdraw and resubmit its motion for summary judgment. Signed by Judge Amy Berman Jackson on 11/5/2014. (lcabj3) (Entered: 11/05/2014)
2014-11-05		Set/Reset Deadlines: Defendant to inform the Court whether it wishes to continue to stand on its previous withholdings and explanations, or whether it plans to withdraw and resubmit its motion for summary judgment. Defendant must so inform the Court by 11/14/2014. (jth) (Entered: 11/05/2014)
2014-11-12	23	NOTICE of Appearance by Yonatan Gelblum on behalf of INTERNAL REVENUE SERVICE (Gelblum, Yonatan) (Entered: 11/12/2014)
2014-11-12	24	NOTICE In Response by INTERNAL REVENUE SERVICE re 22 Notice (Other), Order, (Gelblum, Yonatan) (Entered: 11/12/2014)
2015-02-20	25	NOTICE of Appearance by Stephanie Ann Sasarak on behalf of INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 02/20/2015)
2015-03-03		VACATED PURSUANT TO MINUTE ORDER FILED ON 03/03/2015.....MINUTE ORDER. In order to assist the Court in making a responsible de novo determination in this case, it is ORDERED that defendant shall deliver to chambers for in camera inspection by March 17, 2015, both redacted and unredacted versions of the documents Bates numbered 003708 and 003715 in the Vaughn Index for IRS Examination Records [Dkt. # 16-3], and both redacted and unredacted versions of the documents Bates numbered 012398, 012400-012401, 012404, 012467, 012533-012534, 012569-012571, 012208-012210, and 012215-012216 in the Vaughn Index for IRS Counsel Records [Dkt. # 16-5]. See Ray v. Turner, 587 F.2d 1187, 1195 (D.C. Cir. 1978). Signed by Judge Amy Berman Jackson on 3/3/2015. (lcabj3) Modified on 3/4/2015 (jf, ). (Entered: 03/03/2015)
2015-03-03		Set/Reset Deadlines: Response to Minute Order of the Court entered on 3/3/2015 due by 3/17/2015. (tg, ) (Entered: 03/03/2015)
2015-03-03		MINUTE ORDER. It is ORDERED that the Minute Order previously issued on this date, March 3, 2015, is VACATED. It is FURTHER ORDERED that, in order to assist the Court in making a responsible de novo determination in this case, defendant shall deliver to chambers for in camera inspection on or before March 10, 2015, both redacted and unredacted versions of the documents Bates numbered 003708 and 003715 in the Vaughn Index for IRS Examination Records [Dkt. # 16-3], and both redacted and unredacted versions of the documents Bates numbered 012398, 012400-012401, 012404, 012467, 012533-012534, 012569-012571, 012208-012210, and 012215-012216 in the Vaughn Index for IRS Counsel Records [Dkt. # 16-5]. See Ray v. Turner, 587 F.2d 1187, 1195 (D.C. Cir. 1978). Signed by Judge Amy Berman Jackson on 3/3/2015. (lcabj3) (Entered: 03/03/2015)
2015-03-04		Set/Reset Deadlines: Defendant's submission for in camera inspection due by 3/10/2015. (tg, ) (Entered: 03/04/2015)
2015-03-11	26	NOTICE of Compliance by INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 03/11/2015)
2015-03-31	27	ORDER. It is ORDERED that defendant's Motion for Summary Judgment 16 is DENIED and that this case is remanded to defendant. It is FURTHER ORDERED that defendant shall provide a status report on this matter on April 30, 2015. See order for details. Signed by Judge Amy Berman Jackson on 3/31/2015. (lcabj3) (Entered: 03/31/2015)
2015-03-31	28	MEMORANDUM OPINION. Signed by Judge Amy Berman Jackson on 3/31/2015. (lcabj3) (Entered: 03/31/2015)
2015-03-31		Set/Reset Deadlines: This case is remanded to the Defendant. Defendant shall provide a Status Report in this matter by 4/30/2015. (jth) (Entered: 03/31/2015)
2015-04-30	29	STATUS REPORT by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 04/30/2015)
2015-04-30		MINUTE ORDER. In light of defendant's status report 29 , it is ORDERED that the parties shall submit a joint status report on June 26, 2015. Signed by Judge Amy Berman Jackson on 4/30/2015. (lcabj3) (Entered: 04/30/2015)
2015-05-01		Set/Reset Deadline: Joint Status Report due on 6/26/2015. (jth) (Entered: 05/01/2015)
2015-05-11	30	STATUS REPORT by SEA SHEPHERD CONSERVATION SOCIETY. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7)(Rizek, Christopher) (Entered: 05/11/2015)
2015-06-23	31	STATUS REPORT by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 06/23/2015)
2015-06-23		MINUTE ORDER. In light of the parties' joint status report 31 , it is ORDERED that the parties shall submit a proposal for further proceedings to the Court on or before July 24, 2015. Signed by Judge Amy Berman Jackson on 6/23/2015. (lcabj3) (Entered: 06/23/2015)
2015-06-23		Set/Reset Deadlines: The parties shall submit a proposal to the Court for further proceedings by 7/24/2015. (jth) (Entered: 06/23/2015)
2015-07-24	32	STATUS REPORT JOINT by SEA SHEPHERD CONSERVATION SOCIETY. (Rizek, Christopher) (Entered: 07/24/2015)
2015-07-24		MINUTE ORDER. In light of the parties' Joint Status Report 32 , it is ORDERED that the schedule for further proceedings will be as follows: defendant will file a motion for summary judgment on or before September 15, 2015; plaintiff will file an opposition, combined with any cross-motion, on or before October 15, 2015; defendant will file a reply brief, combined with any cross-opposition, on or before November 13, 2015; and plaintiff will file a cross-reply, if any, on or before December 14, 2015. Signed by Judge Amy Berman Jackson on 7/24/2015. (lcabj3) (Entered: 07/24/2015)
2015-07-24		Set/Reset Deadlines: Defendant's Motion for Summary Judgment is due by 9/15/2015; Plaintiff's Opposition, combined with any Cross-Motion, is due by 10/15/2015; Defendant's Reply, combined with any Cross-Opposition, is due by 11/13/2015; Plaintiff's Cross-Reply, if any, is due by 12/14/2015. (jth) (Entered: 07/24/2015)
2015-09-04	33	MOTION for Leave to File Documents for the Court's In Camera Review by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 09/04/2015)
2015-09-14	34	Memorandum in opposition to re 33 MOTION for Leave to File Documents for the Court's In Camera Review filed by SEA SHEPHERD CONSERVATION SOCIETY. (Rizek, Christopher) (Entered: 09/14/2015)
2015-09-15	35	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Facts, # 3 Declaration Third Gulas Declaration, # 4 Declaration Second Franklin Declaration, # 5 Vaughn Index, # 6 Declaration Dowdy Declaration, # 7 Declaration Waddell Declaration, # 8 Declaration Von Lienen Declaration, # 9 Declaration Patterson Declaration, # 10 Declaration Stuart Declaration, # 11 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 09/15/2015)
2015-09-18		MINUTE ORDER granting 33 Motion for Leave to Submit Documents for the Court's in Camera Review. "The receipt of in camera affidavits... when necessary, [is] 'part of a trial judge's procedural arsenal.'" Arieff v. U.S. Dep't of Navy, 712 F.2d 1462, 1469 (D.C. Cir. 1983), quoting United States v. Southard, 700 F.2d 1, 11 (1st Cir. 1983). The Court intends to rule on the question of whether withholding the materials from plaintiff, in full or in part, is justified after it has received and reviewed what it is that the defendant seeks to file. See Lykins v. U.S. Dep't of Justice, 725 F.2d 1455, 1465 (D.C. Cir. 1984) (stating that a court considering litigation materials filed in camera "should be certain to make the public record as complete as possible"). Signed by Judge Amy Berman Jackson on 9/18/2015. (lcabj3) (Entered: 09/18/2015)
2015-09-22	36	NOTICE of Compliance by INTERNAL REVENUE SERVICE re Order on Motion for Leave to File,,, (Sasarak, Stephanie) (Entered: 09/22/2015)
2015-10-15	37	Cross MOTION for Summary Judgment by SEA SHEPHERD CONSERVATION SOCIETY (Attachments: # 1 Memorandum in Support, # 2 Statement of Genuine Issues in Opposition to Defendant's Statement of Material Facts, # 3 Statement of Undisputed Material Facts, # 4 Declaration of A. Prezyna, # 5 Second Declaration of C. Rizek, # 6 Text of Proposed Order)(Rizek, Christopher) Modified on 10/16/2015 (jf). (Entered: 10/15/2015)
2015-10-15	38	Memorandum in opposition to re 35 MOTION for Summary Judgment filed by SEA SHEPHERD CONSERVATION SOCIETY. (Attachments: # 1 Memorandum in Support, # 2 Statement of Genuine Issues in Opposition to Defendant's Statement of Material Facts, # 3 Statement of Undisputed Material Facts, # 4 Declaration of A. Prezyna, # 5 Second Declaration of C. Rizek, # 6 Text of Proposed Order)(Rizek, Christopher) (Entered: 10/15/2015)
2015-11-10	39	Consent MOTION for Extension of Time to File Response/Reply as to 37 Cross MOTION for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment , 35 MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 11/10/2015)
2015-11-10		MINUTE ORDER granting defendant's 39 Motion for Extension of Time to File. Defendant shall file its combined reply and cross-opposition to plaintiff's 37 Cross Motion for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment by December 4, 2015. Plaintiff shall file its cross-reply, if necessary, by January 4, 2016. SO ORDERED. Signed by Judge Amy Berman Jackson on 11/10/2015. (lcabj3) (Entered: 11/10/2015)
2015-11-12	40	NOTICE OF WITHDRAWAL OF APPEARANCE as to INTERNAL REVENUE SERVICE. Attorney Yonatan Gelblum and Ann E. Nash terminated. (Sasarak, Stephanie) (Entered: 11/12/2015)
2015-12-04	41	MOTION for Leave to File to File a Declaration for the Court's In Camera Review by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 12/04/2015)
2015-12-04	42	REPLY to opposition to motion re 35 MOTION for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 IRS Response to Plaintiff's Statement of Undisputed Material Facts, # 2 Declaration Third Franklin Declaration, # 3 Vaughn Index for Congressional Database, # 4 Declaration Second Von Lienen Declaration)(Sasarak, Stephanie) Modified link on 12/7/2015 (znmw). (Entered: 12/04/2015)
2015-12-07	43	Memorandum in opposition to re 37 Cross MOTION for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 IRS Reply to Plaintiff's Statement of Undisputed Material Facts, # 2 Declaration Third Franklin Declaration, # 3 Vaughn Index of the Congressional Database, # 4 Declaration Second Von Lienen Declaration)(Sasarak, Stephanie) (Entered: 12/07/2015)
2015-12-07		MINUTE ORDER granting 41 Motion for Leave to File a Declaration for the Court's In Camera Review. "The receipt of in camera affidavits... when necessary, [is] 'part of a trial judge's procedural arsenal.'" Arieff v. U.S. Dep't of Navy , 712 F.2d 1462, 1469 (D.C. Cir. 1983), quoting United States v. Southard , 700 F.2d 1, 11 (1st Cir. 1983). The Court intends to rule on the question of whether withholding the materials from plaintiff, in full or in part, is justified after it has received and reviewed what it is that the defendant seeks to file. See Lykins v. U.S. Dep't of Justice , 725 F.2d 1455, 1465 (D.C. Cir. 1984) (stating that a court considering litigation materials filed in camera , "should be certain to make the public record as complete as possible"). Signed by Judge Amy Berman Jackson on 12/7/2015. (lcabj3) (Entered: 12/07/2015)
2015-12-10	44	NOTICE of Compliance by INTERNAL REVENUE SERVICE (Sasarak, Stephanie) (Entered: 12/10/2015)
2016-01-04	45	REPLY to opposition to motion re 37 Cross MOTION for Summary Judgment and Opposition to Defendant's Motion for Summary Judgment filed by SEA SHEPHERD CONSERVATION SOCIETY. (Rizek, Christopher) (Entered: 01/04/2016)
2016-08-08		MINUTE ORDER. In connection with defendant's invocation of FOIA Exemption 7(D) to protect approximately 34 documents from disclosure, defendant has submitted the in camera and ex parte declaration of Michael Franklin dated September 21, 2015. See Min. Order (Sept. 18, 2015) (granting defendant's request to submit an in camera and ex parte declaration). The Court has reviewed the ex parte declaration, and though it has not yet determined how it intends to rule on the matter, it notes that paragraphs 3 and 4 of the declaration do not appear to meet the test articulated in the Court's March 31, 2015 Memorandum Opinion. See Sea Shepherd Conservation Soc'y v. IRS, 89 F.3d 81, 98 (D.D.C. 2015). Therefore, the IRS shall do two things by August 15, 2016: (1) provide a supplemental declaration that describes whether the confidential source described in paragraphs 3 and 4 of Franklin's ex parte declaration received any assurance of confidentiality, see id., and if so, detail when, how, and by whom those assurances were conveyed; and (2) produce ex parte and in camera any documents that are being withheld on the basis of exemption 7(D) that relate to the confidential source identified in paragraphs 3 and 4. SO ORDERED. Signed by Judge Amy Berman Jackson on 8/8/2016. (lcabj3) (Entered: 08/08/2016)
2016-08-15	46	NOTICE of Compliance by INTERNAL REVENUE SERVICE re Order, Set Deadlines,,,,,,,,,, (Sasarak, Stephanie) (Entered: 08/15/2016)
2016-08-25		MINUTE ORDER. The August 15, 2016 in camera declaration of Michael Franklin contains information that should be made part of the public record. See Lykins v. U.S. Dept of Justice, 725 F.2d 1455, 1465 (D.C. Cir. 1984) (stating that a court considering litigation materials filed in camera "should be certain to make the public record as complete as possible"). Defendant is hereby ORDERED to file a redacted version of the August 15, 2016 in camera declaration on the public docket with the following portions made public in full: paragraphs 1, 2, 3, 4, 5, 6, 7, 12, 13, 21, 22, 23, 24, and 25. With respect to paragraph 9, the first sentence should be filed publicly, with the first word of the first sentence redacted. The second and third sentences of paragraph 9, including the footnote, may be redacted as well. Paragraph 10 should be made public in full, except that the first word of the first sentence may be redacted. Paragraph 14 must be made public in full, except that the fourth and fifth words in that paragraph may be redacted. The remaining paragraphs -- 8, 11, 15, 16, 17, 18, 19, and 20 -- may be redacted in full. The government shall file the redacted declaration on the public docket by August 31, 2016. SO ORDERED. Signed by Judge Amy Berman Jackson on 8/25/2016. (lcabj3) (Entered: 08/25/2016)
2016-08-29	47	AFFIDAVIT re Order, Set Deadlines,,,,,,,,,, Redacted In Camera Declaration of Michael Franklin by INTERNAL REVENUE SERVICE. (Attachments: # 1 Certificate of Service)(Sasarak, Stephanie) (Entered: 08/29/2016)
2016-08-29	48	MOTION to Clarify by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 08/29/2016)
2016-08-30		MINUTE ORDER granting 48 Motion to Clarify. Defendant may redact the third sentence and the first word of the fourth sentence of paragraph 7 of the August 15, 2016 In Camera Declaration of Michael Franklin. The remaining sentences of paragraph seven shall be released in full. The 47 Redacted In Camera Declaration of Michael Franklin is therefore responsive to the Court's August 25, 2016 Minute Order. SO ORDERED. Signed by Judge Amy Berman Jackson on 8/30/2016. (lcabj3) (Entered: 08/30/2016)
2016-09-20	49	ORDER. Pursuant to Federal Rule of Civil Procedure 56, and for the reasons stated in the accompanying Memorandum Opinion, defendant's 35 motion for summary judgment is GRANTED IN PART AND DENIED IN PART, and plaintiff's 37 cross-motion for summary judgment is GRANTED IN PART AND DENIED IN PART. The parties shall file a joint status report by October 31, 2016, to update the Court on whether further proceedings are necessary in this matter. See Order for complete details. SO ORDERED. Signed by Judge Amy Berman Jackson on 9/20/2016. (lcabj3) (Entered: 09/20/2016)
2016-09-20	50	MEMORANDUM OPINION. Signed by Judge Amy Berman Jackson on 9/20/2016.(lcabj3) (Entered: 09/20/2016)
2016-10-27	51	Joint MOTION to Dismiss by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 10/27/2016)
2016-10-28	52	ORDER granting the parties' 51 joint motion to dismiss. This matter is hereby dismissed with prejudice. See Order for details. Signed by Judge Amy Berman Jackson on 10/28/2016. (lcabj3) (Entered: 10/28/2016)
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