Case Detail

FOIA Project Annotation: Judge Emmet Sullivan has ruled that the IRS conducted an adequate search for records concerning procedures for church tax inquires or examinations, referred to as the § 7611 regulations. The Alliance Defending Freedom requested the records. The agency searched the legal file created for the § 7611 regulation project, the file associated with the Notice of Proposed Rulemaking for the § 7611 regulation, the archive for the revision of the section of the Internal Revenue Manual relating to church tax inquiries and examinations, and other custodians determined to potentially have responsive records. The IRS identified 16,439 pages of documents potentially responsive to ADF's request, withheld10,672 pages and released the rest in full or in part. ADF's sole challenge was to the adequacy of the search, arguing that the agency should have searched more broadly offices of higher level IRS policymakers. Sullivan accepted the agency's explanation of the thoroughness of its search. He noted that "when faced with ADF's concern that additional documents may exist outside of the IRS Office of Associate Chief Counsel, the IRS explained in its affidavit that the IRS Office of Associate Chief Counsel is 'solely responsible for issuing published guidance, including regulations.' Moreover at the Chief Counsel Directives Manual makes clear, the Associate Office responsible for drafting the particular regulation is also responsible for creating a legal file that contains 'all documents related to the publication of the regulations.' Here, because the § 7611 regulation fell within the jurisdiction assigned to the Associate Chief Counsel Office, that office was responsible for maintaining the legal file associated with that regulation." Rejecting ADF's second contention that the agency failed to search the records of higher level policymakers, Sullivan pointed out that "any such files, if they exist, should be in the legal file, which must contain [all policy reports, memos, and internal comments]. The fact that no such memoranda were found, absent some other compelling evidence that the documents exist or of bad faith on the part of the agency, 'does not undermine the finding that the agency conducted a reasonable search for them.'"
Issues: Search - Reasonableness of search

Date Filed	Doc #	Docket Text
2015-04-09	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-4052671) filed by ALLIANCE DEFENDING FREEDOM. (Attachments: # 1 Civil Cover Sheet, # 2 Summons U.S. Attorney fo the District of Columbia, # 3 Summons U.S. Attorney General, # 4 Summons Internal Revenue Service)(Orfanedes, Paul) (Entered: 04/09/2015)
2015-04-09	2	LCvR 7.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by ALLIANCE DEFENDING FREEDOM (Orfanedes, Paul) (Entered: 04/09/2015)
2015-04-09		Case Assigned to Judge Emmet G. Sullivan. (md, ) (Entered: 04/09/2015)
2015-04-10	3	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachments: # 1 Notice of Consent, # 2 Consent Form) (md, ) (Entered: 04/10/2015)
2015-04-10	4	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Christiana M. Holcomb, :Firm- Alliance Defending Freedom, :Address- 15100 North 90th Street. Phone No. - 480-444-0020. Fax No. - 480-444-0028 Filing fee $ 100, receipt number 0090-4053523. Fee Status: Fee Paid. by ALLIANCE DEFENDING FREEDOM (Attachments: # 1 Declaration, # 2 Text of Proposed Order)(Orfanedes, Paul) (Entered: 04/10/2015)
2015-04-22	5	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 4/15/2015. Answer due for ALL FEDERAL DEFENDANTS by 5/15/2015. (Attachments: # 1 Declaration of C. Rotaru)(Orfanedes, Paul) (Entered: 04/22/2015)
2015-04-22	6	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 4/15/2015. (Attachments: # 1 Declaration of C. Rotaru)(Orfanedes, Paul) (Entered: 04/22/2015)
2015-04-22	7	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 4/15/2015 (Attachments: # 1 Declaration of C. Rotaru)(Orfanedes, Paul) (Entered: 04/22/2015)
2015-04-29		MINUTE ORDER granting 4 motion for leave to appear pro hac vice. Christiana M. Holcomb is hereby admitted pro hac vice in this action. Signed by Judge Emmet G. Sullivan on April 29, 2015. (lcegs4) (Entered: 04/29/2015)
2015-05-15	8	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Sasarak, Stephanie) (Entered: 05/15/2015)
2015-05-15	9	NOTICE of Appearance by Geoffrey John Klimas on behalf of INTERNAL REVENUE SERVICE (Klimas, Geoffrey) (Entered: 05/15/2015)
2015-05-27		MINUTE ORDER directing the parties to file a joint status report, including recommendations for further proceedings and a proposed briefing schedule, by no later than June 2, 2015. In the event that counsel are unable to agree on a joint recommendation, each party shall file an individual recommendation by that time. Signed by Judge Emmet G. Sullivan on May 27, 2015. (lcegs2) (Entered: 05/27/2015)
2015-05-27		Set/Reset Deadlines: Joint Status Report due by 6/2/2015. (mac) (Entered: 05/27/2015)
2015-06-02	10	STATUS REPORT (Joint) by ALLIANCE DEFENDING FREEDOM. (Orfanedes, Paul) (Entered: 06/02/2015)
2015-06-03		MINUTE ORDER. In accordance with 10 the parties' joint status report, the parties are directed to submit a joint status report by no later than September 30, 2015 which shall address the status of the defendant's rolling productions and provide the parties' proposals for further proceedings in this case. Signed by Judge Emmet G. Sullivan on June 3, 2015. (lcegs2) (Entered: 06/03/2015)
2015-06-03		Set/Reset Deadlines: Joint Status Report due by 9/30/2015 (mac) (Entered: 06/03/2015)
2015-09-29	11	Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Klimas, Geoffrey) (Entered: 09/29/2015)
2015-10-02		MINUTE ORDER. Upon consideration of the parties' Joint Status Report, the Court hereby adopts the parties' proposed schedule, as follows: (1) Defendant will produce additional responsive documents on a rolling basis no later than October 15, 2015, November 16, 2015 and December 15, 2015; (2) the parties shall file a joint status report no later than December 31, 2015 informing the Court whether Defendant's production of relevant documents is complete and setting forth a proposed briefing schedule, if necessary. Signed by Judge Emmet G. Sullivan on October 2, 2015. (lcegs4) (Entered: 10/02/2015)
2015-10-02		Set/Reset Deadlines: Joint Status Report due by 12/31/2015. (mac) (Entered: 10/02/2015)
2015-11-06	12	NOTICE of Change of Address by Christiana Michelle Holcomb (Holcomb, Christiana) (Entered: 11/06/2015)
2015-12-30	13	Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Klimas, Geoffrey) (Entered: 12/30/2015)
2016-01-05		MINUTE ORDER directing Defendant to respond to Plaintiff's proposal relating to a Vaughn Index no later than January 15, 2016. Any counterproposal shall be made by Defendant no later than January 29, 2016. The parties shall file a Joint Status Report regarding further proceedings no later than February 16, 2016.Signed by Judge Emmet G. Sullivan on January 5, 2016. (lcegs4) (Entered: 01/05/2016)
2016-01-07		Set/Reset Deadlines: Status Report due by 2/16/2016. (mac) (Entered: 01/07/2016)
2016-02-16	14	Joint STATUS REPORT by ALLIANCE DEFENDING FREEDOM. (Holcomb, Christiana) (Entered: 02/16/2016)
2016-03-08		MINUTE ORDER directing the Plaintiff to file a Motion to Compel a detailed Vaughn Index no later than April 8, 2016. Defendants' response shall be filed no later than April 29, 2016. Plaintiff's reply shall be filed no later than May 13, 2016. Signed by Judge Emmet G. Sullivan on March 8, 2016. (lcegs4) (Entered: 03/08/2016)
2016-03-08		Set/Reset Deadlines: Motion To Compel A Detailed Vaughn Index due by 4/8/2016. Defendants' Response due by 4/29/2016. Plaintiffs' Reply due by 5/13/2016. (mac) (Entered: 03/08/2016)
2016-04-07	15	NOTICE of Appearance by Michael Bekesha on behalf of ALLIANCE DEFENDING FREEDOM (Bekesha, Michael) (Entered: 04/07/2016)
2016-04-08	16	MOTION to Compel a detailed Vaughn Index by ALLIANCE DEFENDING FREEDOM (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F)(Holcomb, Christiana) (Entered: 04/08/2016)
2016-04-27	17	MEMORANDUM IN OPPOSITION re 16 MOTION to Compel a detailed Vaughn Index filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order, # 3 Text of Proposed Order)(Sasarak, Stephanie) Modified on 4/27/2016 to correct docket event (jf). (Entered: 04/27/2016)
2016-04-27	18	Cross MOTION for Vaughn Index To produce a sample Vaughn index by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order, # 3 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 04/27/2016)
2016-05-11	19	REPLY to opposition to motion re 16 MOTION to Compel a detailed Vaughn Index filed by ALLIANCE DEFENDING FREEDOM. (Holcomb, Christiana) (Entered: 05/11/2016)
2016-05-11	20	Memorandum in opposition to re 18 Cross MOTION for Vaughn Index To produce a sample Vaughn index filed by ALLIANCE DEFENDING FREEDOM. (Holcomb, Christiana) (Entered: 05/11/2016)
2016-05-24	21	REPLY to opposition to motion re 18 Cross MOTION for Vaughn Index To produce a sample Vaughn index filed by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 05/24/2016)
2016-05-25	22	Unopposed MOTION for Leave to File Reply by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 05/25/2016)
2016-06-03		MINUTE ORDER granting 22 Motion for Leave to File. Signed by Judge Emmet G. Sullivan on June 3, 2016. (lcegs4) (Entered: 06/03/2016)
2016-12-22	23	ORDER denying 16 Motion to Compel full Vaughn Index and granting 18 Cross-Motion to permit a sample Vaughn Index. Signed by Judge Emmet G. Sullivan on 12/22/2016. (lcegs4) (Entered: 12/22/2016)
2017-01-19	24	PROPOSED BRIEFING SCHEDULE Joint Proposal by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 01/19/2017)
2017-01-19		MINUTE ORDER. The parties are directed to file a joint status report, including a recommendation for further proceedings, by no later than February 3, 2017. In the event that counsel are unable to agree on a joint recommendation, each party shall file an individual recommendation by that time. Signed by Judge Emmet G. Sullivan on 1/19/2017. (lcegs4) (Entered: 01/19/2017)
2017-01-23		Set/Reset Deadlines: Joint Status Report Or Individual Recommendation due by 2/3/2017 (mac) (Entered: 01/23/2017)
2017-01-24		MINUTE ORDER. In view of 24 the proposed briefing schedule, the Minute Order of January 19, 2017 is vacated. The parties shall comply with the following briefing schedule: The IRS shall file its motion for summary judgment by no later than February 28, 2017. ADF shall file its opposition combined with any cross-motion for summary judgment by no later than March 28, 2017. If ADF does not file a cross-motion for summary judgment, the IRS shall file its reply in support of its motion for summary by no later than April 11, 2017. If ADF chooses to file a cross-motion, the IRS shall file its reply in support of its motion for summary judgment combined with its opposition to ADF's cross-motion by no later than April 18, 2017. If ADF files a cross-motion, it shall file a reply in support of such motion by no later than May 2, 2017. Signed by Judge Emmet G. Sullivan on 1/24/2017. (lcegs4) (Entered: 01/24/2017)
2017-01-24		Set/Reset Deadlines: IRS Summary Judgment Motion due by 2/28/2017. ADF Opposition Combined With Any Cross-Motion For Summary Judgment due by 3/28/2017. IRS Reply In Support Of Its Motion For Summary Judgment Combined With Its Opposition To ADF's Cross-Motion due by 4/11/2017 Only If ADF Does Not File A Cross-Motion For Summary Judgment. If ADP Chooses To File A Cross-Motion, IRS Reply In Support Of Its Motion For Summary Judgment Combined With Its Opposition To ADF's Cross-Motion due by 4/18/2017. If ADF Files A Cross-Motion, ADF Reply In Support Of Such Motion due by 5/2/2017. (mac) (Entered: 01/24/2017)
2017-02-28	25	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Facts, # 3 Affidavit Hovey Declaration, # 4 Affidavit Harrison Declaration, # 5 Vaughn Index)(Sasarak, Stephanie) (Entered: 02/28/2017)
2017-03-28	26	Cross MOTION for Summary Judgment and Opposition to IRS's Motion for Summary Judgment by ALLIANCE DEFENDING FREEDOM (Attachments: # 1 Memorandum in Support, # 2 Statement of Facts, # 3 Declaration In Support of Cross-Motion for Summary Judgment, # 4 Text of Proposed Order)(Holcomb, Christiana) (Entered: 03/28/2017)
2017-03-28	27	Memorandum in opposition to re 25 MOTION for Summary Judgment filed by ALLIANCE DEFENDING FREEDOM. (See Docket Entry 26 to view document). (znmw) (Entered: 03/29/2017)
2017-04-18	28	Memorandum in opposition to re 26 Cross MOTION for Summary Judgment and Opposition to IRS's Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's Statement of Facts, # 2 Affidavit Declaration of Kirk M. Paxson)(Sasarak, Stephanie) (Entered: 04/18/2017)
2017-04-18	29	REPLY to opposition to motion re 25 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's Statement of Facts, # 2 Declaration of Kirk M. Paxson)(Sasarak, Stephanie) (Entered: 04/18/2017)
2017-05-02	30	REPLY to opposition to motion re 26 Cross MOTION for Summary Judgment and Opposition to IRS's Motion for Summary Judgment filed by ALLIANCE DEFENDING FREEDOM. (Holcomb, Christiana) (Entered: 05/02/2017)
2017-09-27	31	MEMORANDUM OPINION. Signed by Judge Emmet G. Sullivan on September 27, 2017. (lcegs2) (Entered: 09/27/2017)
2017-09-27	32	ORDER granting 25 defendant Internal Revenue Service's motion for summary judgment and denying 26 plaintiff Alliance Defending Freedom's cross-motion for summary judgment. Signed by Judge Emmet G. Sullivan on September 27, 2017. (lcegs2) (Entered: 09/27/2017)
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