Case Detail

FOIA Project Annotation: Judge Rosemary Collyer has ruled that the IRS properly invoked Exemption 7(A) (interference with ongoing investigation or proceeding) for 15,150 records pertaining to a tax investigation involving multiple individuals. Agrama requested his own tax records from 1982-2014. The IRS disclosed 3,708 pages to Agrama and withheld 1,055 pages. It also withheld entirely 15,150 pages from a larger tax investigation that involved Agrama. Agrama only challenged the agency's in camera affidavit supporting its claim to withhold the 15,150 pages under Exemption 7(A). Noting that she was able to rule based on the public affidavits without resorting to the in camera submissions, Collyer pointed out that "IRS is in the process of an investigation, the records of which Agrama is seeking. IRS is withholding many of these records, as well as details regarding them, on the grounds that doing so would prematurely disclose the fruits and directions of the investigation. This justification falls well within the boundaries of Exemption 7(A), and Mr. Agrama has given the Court no reason to believe that IRS has acted in bad faith. While Mr. Agrama calls for further detailed descriptions of the documents as well as a Vaughn Index, such detailed descriptions of withheld documents are not required under Exemption 7(A), and the Court concludes that, based on the public and in camera submissions by the IRS, that such further detail is unwarranted. To require further disclosure of information would destroy the purpose of the claimed exemption."
Issues: Exemption 7(A) - Categorical exemption

Date Filed	Doc #	Docket Text
2016-04-15	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-4487583) filed by FRANK AGRAMA. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Civil Cover Sheet, # 5 Summons to IRS, # 6 Summons to USA-DC, # 7 Summons to USAG)(Rizek, Christopher) (Entered: 04/15/2016)
2016-04-15	2	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Dennis L. Perez, :Firm- Hochman, Salkin, Rettig, Toscher & Perez, P.C., :Address- 9150 Wilshire Blvd., Suite 300, Beverly Hills, CA 90212. Phone No. - (310) 281-3240. Fax No. - (310) 859-1430 Email - perez@taxlitigator.com Filing fee $ 100, receipt number 0090-4487936. Fee Status: Fee Paid. by FRANK AGRAMA (Attachments: # 1 Certification in Support)(Rizek, Christopher) (Entered: 04/15/2016)
2016-04-15		Case Assigned to Judge Rosemary M. Collyer. (md) (Entered: 04/15/2016)
2016-04-15	3	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachments: # 1 Notice of Consent) (md) (Entered: 04/15/2016)
2016-04-19		MINUTE ORDER granting 2 Motion for Leave to Appear Pro Hac Vice as to Attorney Dennis L. Perez. Signed by Judge Rosemary M. Collyer on 4/19/2016. (lcrmc1) (Entered: 04/19/2016)
2016-08-01	4	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 7/13/2016. Answer due for ALL FEDERAL DEFENDANTS by 8/12/2016. (Rizek, Christopher) (Entered: 08/01/2016)
2016-08-01	5	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 07/13/2016. (Rizek, Christopher) (Entered: 08/01/2016)
2016-08-01	6	RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. INTERNAL REVENUE SERVICE served on 7/13/2016 (Rizek, Christopher) (Entered: 08/01/2016)
2016-08-12	7	ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Sasarak, Stephanie) (Entered: 08/12/2016)
2016-08-15		MINUTE ORDER requiring the parties to file a joint proposed briefing schedule on dispositive motions no later than August 26, 2016 . Signed by Judge Rosemary M. Collyer on 8/15/2016. (lcrmc1) (Entered: 08/15/2016)
2016-08-15		Set/Reset Deadlines/Hearings: Joint proposed briefing schedule due by 8/26/2016. (cdw) (Entered: 08/15/2016)
2016-08-26	8	PROPOSED BRIEFING SCHEDULE re Order by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 08/26/2016)
2016-08-26		MINUTE ORDER approving 8 Joint Proposed Briefing Schedule. Defendant shall initiate rolling production of responsive, non-exempt records on September 16, 2016 and shall continue production once every two weeks through November 16, 2016 . The parties shall file a status report on the earlier of either (1) 14 days after Defendant notifies Plaintiffs counsel that its production is complete, or (2) December 2, 2016 . Signed by Judge Rosemary M. Collyer on 8/26/2016. (lcrmc1) (Entered: 08/26/2016)
2016-12-02	9	Joint STATUS REPORT And Proposed Briefing Schedule by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 12/02/2016)
2016-12-05		MINUTE ORDER setting briefing schedule: Defendant shall file any summary judgment motion on or before January 27, 2017. Plaintiff shall file any opposition on or before February 27, 2017. Defendant shall file any reply on or before March 13, 2017. Signed by Judge Rosemary M. Collyer on 12/5/2016. (lcrmc1) (Entered: 12/05/2016)
2016-12-05		Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 1/27/2017. Response to Motion for Summary Judgment due by 2/27/2017. Reply to Motion for Summary Judgment due by 3/13/2017. (cdw) (Entered: 12/05/2016)
2017-01-13	10	MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Evan J. Davis, :Firm- Hochman, Salkin, Rettig, Toscher & Perez, P.C., :Address- 9150 Wilshire Blvd., Suite 300, Beverly Hills, CA 90212. Phone No. - (310) 281-3288. Fax No. - (310) 859-1430 Email - davis@taxlitigator.com Filing fee $ 100, receipt number 0090-4806597. Fee Status: Fee Paid. by FRANK AGRAMA (Attachments: # 1 Certification in Support)(Rizek, Christopher) (Entered: 01/13/2017)
2017-01-17		MINUTE ORDER granting 10 Motion for Leave to Appear Pro Hac Vice as to Attorney Evan J. Davis. Signed by Judge Rosemary M. Collyer on 1/17/2017. (lcrmc1) (Entered: 01/17/2017)
2017-01-27	11	Unopposed MOTION for Extension of Time to File Motion for Summary Judgment and to Reset Deadlines by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 01/27/2017)
2017-02-01		MINUTE ORDER granting in part and denying in part 11 Motion for Extension of Time. Defendant shall file any summary judgment motion on or before February 10, 2017. Plaintiff shall file any response on or before March 17, 2017. Defendant shall file any reply on or before March 31, 2017. Signed by Judge Rosemary M. Collyer on 2/1/2017. (lcrmc1) (Entered: 02/01/2017)
2017-02-01		Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 2/10/2017. Response to Motion for Summary Judgment due by 3/17/2017. Reply to Motion for Summary Judgment due by 3/31/2017. (cdw) (Entered: 02/01/2017)
2017-02-10	12	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Affidavit Lapore Declaration, # 3 Affidavit Rossi Declaration, # 4 Affidavit Valvardi Declaration, # 5 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 02/10/2017)
2017-02-10	13	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: 02/10/2017)
2017-02-21	14	ERRATA Regarding Filing Error for the Internal Revenue Service's Motion for Summary Judgment by INTERNAL REVENUE SERVICE 12 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Statement of Facts)(Sasarak, Stephanie) (Entered: 02/21/2017)
2017-02-24	15	Memorandum in opposition to re 13 MOTION for Leave to File Documents for the Court's In Camera Review filed by FRANK AGRAMA. (Attachments: # 1 Text of Proposed Order)(Davis, Evan) (Entered: 02/24/2017)
2017-03-16	16	Memorandum in opposition to re 12 MOTION for Summary Judgment filed by FRANK AGRAMA. (Attachments: # 1 Text of Proposed Order Denying Defendant's Motion for Summary Judgment)(Davis, Evan) (Entered: 03/16/2017)
2017-03-28	17	ORDER granting Defendant's 13 Motion for Leave to File Documents for the Courts In Camera Review. Defendant is further ordered to deliver to chambers for its in camera review no more than two declarations and addendum brief by March 31, 2017 Signed by Judge Rosemary M. Collyer on 3/28/2017. (lcrmc1) (Entered: 03/28/2017)
2017-03-30	18	REPLY to opposition to motion re 12 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 03/30/2017)
2017-03-31	19	NOTICE of Compliance by INTERNAL REVENUE SERVICE re 17 Order on Motion for Leave to File, (Sasarak, Stephanie) (Entered: 03/31/2017)
2017-09-28	20	MEMORANDUM AND OPINION. Signed by Judge Rosemary M. Collyer on 9/28/2017. (lcrmc1) (Entered: 09/28/2017)
2017-09-28	21	ORDER granting Defendant's 12 Motion for Summary Judgment. Judgment is entered in favor of Defendant on all counts. This case is closed. Signed by Judge Rosemary M. Collyer on 9/28/2017. (lcrmc1) (Entered: 09/28/2017)
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