Middle E. Forum v. U.S. Dep't of the Treasury
317 F. Supp. 3d 257
D.C. Cir.2018Background
- Middle East Forum (MEF) submitted a FOIA request to the IRS seeking communications (Aug 1, 2013–present) between IRS Office of Criminal Investigation and DOJ/FBI/OPM that mention or relate to Islamic Relief USA.
- IRS responded that the request was invalid because MEF did not provide Islamic Relief USA’s written authorization under IRS FOIA regulations implementing 26 U.S.C. § 6103 (taxpayer "return information").
- MEF administratively appealed, clarifying it sought only non‑protected material; IRS refused to search, asserting all responsive records were exempt or return information and closed the request.
- MEF sued under FOIA seeking (1) injunctive relief to compel a search/production, (2) declaratory relief that records must be released and fees waived, and (3) fees/costs.
- The IRS moved to dismiss for failure to state a claim, arguing the request was imperfect (no third‑party authorization, not reasonably described) and MEF failed to exhaust administrative remedies.
- The court concluded the IRS could not avoid conducting a search by asserting, without a search or detailed supporting affidavit, that all responsive material is statutorily protected.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether MEF’s request was "perfected" without third‑party authorization | MEF clarified it sought only non‑return information, so no authorization required | IRS: request sought third‑party return information; regulations required authorization | Court: request should be construed liberally; IRS’s bare affidavit insufficient to show all responsive records are return information; injunction claim survives |
| Whether the request reasonably described records | MEF: request provided name, subject, IRS office, date range, and record types — sufficiently specific | IRS: lacking TIN, location, system of records, therefore vague | Court: description was adequate for IRS to determine what to search; IRS never sought more info beyond authorization |
| Whether MEF exhausted administrative remedies / appealability | MEF: IRS’s refusal left MEF no choice but to appeal; IRS’s position made administrative review unavailable | IRS: initial determination that request was deficient is not a denial and thus not appealable; exhaustion lacking | Court: IRS’s constructive waiver of administrative process and MEF’s perfected request mean exhaustion does not bar injunctive relief |
| Whether declaratory relief is appropriate (pattern/practice) | MEF: seeks declaratory ruling that IRS must release records and waive fees | IRS: declaratory judgment requires allegation of pattern or policy of FOIA violations; isolated denials insufficient | Court: MEF alleged only discrete failures, not a plausible pattern or practice; declaratory claim dismissed |
Key Cases Cited
- U.S. Dep't of Justice v. Reporters Comm. for Freedom of the Press, 489 U.S. 749 (1989) (FOIA's core purpose to inform public about government operations)
- Tax Analysts v. IRS, 117 F.3d 607 (D.C. Cir. 1997) (§ 6103 protects taxpayer privacy; defines "return information" purpose)
- LaCedra v. Exec. Office for U.S. Attorneys, 317 F.3d 345 (D.C. Cir. 2003) (FOIA requests must be construed liberally)
- Reporters Committee for Freedom of Press v. FBI, 877 F.3d 399 (D.C. Cir. 2017) (agency affidavits must describe search scope and methods to sustain withholding)
- Hull v. IRS, 656 F.3d 1174 (10th Cir. 2011) (agency must show, with detail, that a request on its face seeks only return information)