Case Detail

FOIA Project Annotation: Judge Rosemary Collyer has ruled that the IRS properly invoked Exemption 7(A) (interference with ongoing investigation or proceeding) to withhold records about how the agency learned of an expert report prepared by an Italian criminal prosecutor concerning Jehan Agrama's foreign income. Jehan Agrama faced a $900,000 tax penalty from the IRS. Agrama believed the tax penalty was based on the Italian report, which she hoped to show violated her rights and should not be admissible in a U.S. court. She requested records that would show that she had a taxable interest in Byram Enterprises. During its search, the IRS contacted two IRS agents in Los Angeles, who located 89 pages. The agency, however, withheld 86 pages. Agrama appealed and the agency's decision was upheld. Agrama told the agency that she had a translation of the Italian report and the IRS, after determining the report was substantively identical to 83 of the originally withheld pages, disclosed them to Agrama. The agency also located an additional 27 pages that were contained in a file that was part of an investigation of another taxpayer. Ultimately, the agency withheld 30 pages under Exemption 7(A). Collyer had recently ruled in a case brought by Agrama's father Frank that Exemption 7(A) applied to records that were part of an agency investigation that involved other taxpayers aside from him. In this case, Jehan argued that records Frank Agrama received as part of his FOIA request supported her claim that the tax penalty levied against her was incorrect. But Collyer noted that "the purpose, creation, and use of agency records are beyond the scope of a FOIA suit, as is the records' intended use by Ms. Agrama. At issue before the Court is the very narrow question of whether IRS met its FOIA obligations in responding to the Request." Agrama challenged the adequacy of the search by pointing out that records her father received should have been uncovered in the search for her request. Collyer rejected the claim, noting that "her Request does not seek records related to IRS's separate investigation of her father." She added that "in any event, overlap or no, each person is an individual taxpayer with individual tax responsibilities." Agrama claimed that because the Italian report referenced the four documents the IRS was withholding their existence had been publicly confirmed and the Exemption 7(A) was inapplicable. Collyer disagreed, observing that "even if the gist of the documents were described by the Report, that would not be sufficient to trigger the public-domain doctrine. Ms. Agrama has not met her burden, and the government is not obligated to 'prove the negative.' It would also not mean that the government did not have a valid law enforcement interest in withholding the full documents themselves, which may contain much more information than just a summary included in another report."
Issues: Exemption 7(A) - Interference with ongoing investigation, Public domain

Date Filed	Doc #	Docket Text
2016-04-22	1	COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-4497356) filed by JEHAN AGRAMA. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F, # 7 Exhibit G, # 8 Civil Cover Sheet, # 9 Notice of Related Case, # 10 Summons to IRS, # 11 Summons to USA-DC, # 12 Summons to USAG)(Rizek, Christopher) Modified on 4/25/2016 (sth). (Entered: 04/22/2016)
2016-04-22		Case Assigned to Judge Rosemary M. Collyer. (sth) (Entered: 04/25/2016)
2016-04-25	2	SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (Attachments: # 1 Summons, # 2 Summons, # 3 Summons)(sth) (Entered: 04/25/2016)
2016-04-28	3	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 0090-4504939. Fee Status: Fee Paid. by JEHAN AGRAMA (Attachments: # 1 Certification in Support)(Rizek, Christopher) (Entered: 04/28/2016)
2016-04-29		MINUTE ORDER granting 3 Motion for Leave to Appear Pro Hac Vice. Dennis Perez may appear pro hac vice for Plaintiff. Signed by Judge Rosemary M. Collyer on 4/29/2016. (KD) (Entered: 04/29/2016)
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. The parties shall file a joint status report no later than September 16, 2016 . Signed by Judge Rosemary M. Collyer on 8/26/2016. (lcrmc1) (Entered: 08/26/2016)
2016-09-16	9	Joint STATUS REPORT And Proposed Briefing Schedule by INTERNAL REVENUE SERVICE. (Sasarak, Stephanie) (Entered: 09/16/2016)
2016-09-16		ORDER approving proposed briefing schedule. Defendant shall file its Motion for Summary Judgment no later than November 1, 2016. Plaintiff shall file her Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment no later than December 1, 2016. Defendant shall file its Reply in Support of Motion for Summary Judgment and Opposition to Cross Motion for Summary Judgment no later than December 15, 2016. Plaintiff shall file her Reply in Support of Cross Motion for Summary Judgment no later than December 30, 2016. Signed by Judge Rosemary M. Collyer on 9/16/2016. (DAS) (Entered: 09/16/2016)
2016-09-16		Set/Reset Deadlines/Hearings: Summary Judgment motion due by 11/1/2016. Response to Motion for Summary Judgment due by 12/1/2016. Reply to Motion for Summary Judgment due by 12/15/2016. Cross Motion due by 12/1/2016. Response to Cross Motion due by 12/15/2016. Reply to Cross Motion due by 12/30/2016. (cdw) (Entered: 09/16/2016)
2016-11-01	10	MOTION for Summary Judgment by INTERNAL REVENUE SERVICE (Attachments: # 1 Memorandum in Support, # 2 Statement of Facts, # 3 Affidavit Coen Declaration, # 4 Affidavit Lepore Declaration, # 5 Affidavit Valvardi Declaration, # 6 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 11/01/2016)
2016-12-01	11	Memorandum in opposition to re 10 MOTION for Summary Judgment of the Internal Revenue Service filed by JEHAN AGRAMA. (Attachments: # 1 Declaration, # 2 Exhibit, # 3 Statement of Facts)(Perez, Dennis) (Entered: 12/01/2016)
2016-12-01	12	Cross MOTION for Summary Judgment by JEHAN AGRAMA (Attachments: # 1 Text of Proposed Order)(Perez, Dennis) (Entered: 12/01/2016)
2016-12-01	13	SEALED MOTION FOR LEAVE TO FILE DOCUMENT UNDER SEAL filed by JEHAN AGRAMA (This document is SEALED and only available to authorized persons.) (Attachments: # 1 Exhibit 1 of Declaration of Dennis L. Perez, # 2 Exhibit 3 of Declaration of Dennis L. Perez, # 3 Text of Proposed Order)(Perez, Dennis) (Entered: 12/01/2016)
2016-12-01	14	NOTICE that Exhibits 1 and 3 of the Perez Declaration are Lodged Under Seal by JEHAN AGRAMA (Perez, Dennis) (Entered: 12/01/2016)
2016-12-02		MINUTE ORDER granting 13 Sealed Motion for Leave to File Document Under Seal. Signed by Judge Rosemary M. Collyer on 12/2/2016. (lcrmc1) (Entered: 12/02/2016)
2016-12-05	15	SEALED DOCUMENT (Exhibits 1 and 3) filed by JEHAN AGRAMA. (This document is SEALED and only available to authorized persons.) (Attachments: # 1 Exhibit 3 of Declaration of Dennis L. Perez)(znmw) (Entered: 12/05/2016)
2016-12-13	16	Unopposed MOTION for Extension of Time to File Response/Reply And Reset Deadlines by INTERNAL REVENUE SERVICE (Attachments: # 1 Text of Proposed Order)(Sasarak, Stephanie) (Entered: 12/13/2016)
2016-12-13		MINUTE ORDER granting 16 Motion for Extension of Time to File Response/Reply. Defendant shall file its Reply in Support of Motion for Summary Judgment and Opposition to Cross Motion for Summary Judgment no later than December 22, 2016. Plaintiff shall file her Reply in Support of Cross Motion for Summary Judgment no later than January 9, 2017. Signed by Judge Rosemary M. Collyer on 12/13/16. (lcrmc1) (Entered: 12/13/2016)
2016-12-13		Set/Reset Deadlines/Hearings: Defendant's reply to Motion for Summary Judgment due by 12/22/2016. Defendant's response to Cross Motion due by 12/22/2016. Plaintoff's reply to Cross Motion due by 1/9/2017. (cdw) (Entered: 12/14/2016)
2016-12-22	17	REPLY to opposition to motion re 10 MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's Statement of Undisputed Material Facts)(Sasarak, Stephanie) (Entered: 12/22/2016)
2016-12-22	18	Memorandum in opposition to re 12 Cross MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Response to Plaintiff's Statement of Undisputed Material Facts)(Sasarak, Stephanie) (Entered: 12/22/2016)
2017-01-06	19	REPLY TO DEFENDANT'S RESPONSE TO PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT filed by JEHAN AGRAMA. (Perez, Dennis) (Entered: 01/06/2017)
2017-01-13	20	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 0090-4806675. Fee Status: Fee Paid. by JEHAN AGRAMA (Attachments: # 1 Certification in Support)(Rizek, Christopher) (Entered: 01/13/2017)
2017-01-17		MINUTE ORDER granting 20 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)
2017-02-10	21	MOTION to Amend/Correct Reply in Support of Plaintiff's Cross-Motion for Summary Judgment by JEHAN AGRAMA (Attachments: # 1 Declaration of Dennis L. Perez, # 2 Exhibit 5 of Dennis L. Perez Declaration)(Perez, Dennis) (Additional attachment(s) added on 2/13/2017: # 3 Amended Reply, # 4 Text of Proposed Order) (znmw). (Entered: 02/10/2017)
2017-02-10	22	ENTERED IN ERROR.....REPLY In Support of Plaintiff's Cross-Motion for Summary Judgment filed by JEHAN AGRAMA. (Attachments: # 1 Text of Proposed Order)(Perez, Dennis) Modified on 2/13/2017 (znmw). (Entered: 02/10/2017)
2017-02-13		NOTICE OF ERROR re 22 Reply to Document; emailed to perez@taxlitigator.com, cc'd 6 associated attorneys -- The PDF file you docketed contained errors: 1. Leave to file not yet requested and/or granted, 2. ENTERED IN ERROR as a separate docket entry; the proposed amended reply will be added as an exhibit to the motion 21 and will be refiled when/if the motion is granted. (znmw, ) (Entered: 02/13/2017)
2017-02-23	23	Memorandum in opposition to re 21 MOTION to Amend/Correct Reply in Support of Plaintiff's Cross-Motion for Summary Judgment filed by INTERNAL REVENUE SERVICE. (Attachments: # 1 Exhibit)(Sasarak, Stephanie) (Entered: 02/23/2017)
2017-03-02	24	REPLY to opposition to motion re 21 MOTION to Amend/Correct Reply in Support of Plaintiff's Cross-Motion for Summary Judgment filed by JEHAN AGRAMA. (Perez, Dennis) (Entered: 03/02/2017)
2017-03-28	25	ORDER granting 21 Motion to Amend/Correct. The Clerk of the Court is hereby directed to file Plaintiffs Amended Motion [Dkt. 21-3], the Declaration of Dennis Perez in Support thereof [Dkt. 21-1], and Exhibit 5 attached to the Declaration of Dennis Perez [Dkt.21-2]. Signed by Judge Rosemary M. Collyer on 3/28/2017. (lcrmc1) (Entered: 03/28/2017)
2017-03-28	26	AMENDED REPLY to opposition to motion re 12 Cross MOTION for Summary Judgment filed by JEHAN AGRAMA. (Attachments: # 1 Declaration of Dennis L. Perez, # 2 Exhibit 5 of Dennis L. Perez Declaration)(znmw) (Entered: 03/29/2017)
2017-03-31	27	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: 03/31/2017)
2017-04-06	28	Memorandum in opposition to re 27 MOTION for Leave to File Documents for the Court's In Camera Review filed by JEHAN AGRAMA. (Davis, Evan) (Entered: 04/06/2017)
2017-06-23	29	ORDER granting Defendant's 27 Motion for Leave to File Documents for the Court's In Camera Review. Defendant is further ordered to deliver to chambers for the Court's in camera review no more than one declaration and one addendum brief by July 14, 2017. Signed by Judge Rosemary M. Collyer on 6/23/2017. (lcrmc1) (Entered: 06/23/2017)
2017-06-23		Set/Reset Deadlines/Hearings: Defendant's In-Camera Submission due by 7/14/2017. (cdw) (Entered: 06/26/2017)
2017-07-13	30	NOTICE of Compliance by INTERNAL REVENUE SERVICE re 29 Order on Motion for Leave to File, (Sasarak, Stephanie) (Entered: 07/13/2017)
2017-10-20	31	MEMORANDUM AND OPINION. Signed by Judge Rosemary M. Collyer on 10/20/2017. (lcrmc1) (Entered: 10/20/2017)
2017-10-20	32	ORDER granting Defendant's 10 Motion for Summary Judgment and denying Plaintiff's 12 Cross-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 10/20/2017. (lcrmc1) (Entered: 10/20/2017)
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