Justice v. Internal Revenue Service
2011 U.S. Dist. LEXIS 74905
| D.D.C. | 2011Background
- Justice, pro se, filed a FOIA suit against the IRS seeking a 1985 letter from the IRS Commissioner to district directors about tax refunds and the Sixteenth Amendment.
- IRS conducted a record search and located five boxes in the Commissioner's reading file but did not find the requested letter.
- IRS also had an IRS librarian search and was told nothing from that day nor signed by the Commissioner.
- IRS notified Justice on May 11, 2005 that the letter could not be located, and Justice appealed the adequacy of the search.
- Justice sues; the IRS moves for summary judgment contending it conducted a reasonably calculated search.
- The court grants the IRS's motion for summary judgment, concluding the search was reasonably calculated to locate responsive documents.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Was the IRS search reasonably calculated to locate the records? | Justice argues search was inadequate. | IRS shows detailed, location-specific search by knowledgeable staff. | IRS search reasonably calculated; summary judgment for IRS. |
| Is the declaration entitled to a presumption of good faith? | Justice contends the declaration is unreliable due to destruction claims. | Declarations in FOIA are presumed valid absent bad faith evidence. | Declaration entitled to presumption of good faith; no bad faith shown. |
| Should Justice be allowed discovery in a FOIA case? | Justice seeks discovery to raise issues of material fact. | Discovery is disfavored in FOIA absent bad faith showing. | Discovery denied. |
Key Cases Cited
- Steinberg v. U.S. Dep't of Justice, 23 F.3d 548 (D.C. Cir. 1994) (requires search reasonably calculated to uncover documents)
- Weisberg v. U.S. Dep't of Justice, 745 F.2d 1476 (D.C. Cir. 1984) (sets standard for reasonable search and disclosure)
- Nation Magazine v. U.S. Customs Serv., 71 F.3d 885 (D.C. Cir. 1995) (detailed, non-conclusory affidavits required to prove search adequacy)
- SafeCard Servs., Inc. v. SEC, 926 F.2d 1197 (D.C. Cir. 1991) (presumption of good faith for agency declarations)
- Oglesby v. Dep't of the Army, 920 F.2d 57 (D.C. Cir. 1990) (affidavits must be reasonably detailed and show search scope)
- Boyd v. Criminal Div. of U.S. Dep't of Justice, 475 F.3d 381 (D.C. Cir. 2007) (non-finding of documents does not by itself imply bad faith)