Powell v. Internal Revenue Service
280 F. Supp. 3d 155
| D.D.C. | 2017Background
- Plaintiff William E. Powell, pro se, filed FOIA and Privacy Act claims seeking various IRS transcripts (Master-file complete, Master-file specific, TXMOD(A), and Non-Master File records) for himself, his father William A. Powell, his grandfather, and related family businesses/trusts.
- Powell submitted numerous FOIA requests (around 89 in total) and litigated prior suits; this case concerns requests from July 2016.
- The Court previously held some claims moot and ordered additional IRS searches for outstanding records.
- The IRS conducted new searches using the IDRS database, located and produced several additional transcripts (including some previously produced in 2015 and others produced in August 2017), but did not locate certain requested items (e.g., records for Andrew Powell Printing Co., TXMOD(A) transcripts, and several specific-year Form 1041 and Form 706 transcripts).
- The IRS moved again for dismissal or summary judgment, arguing (1) several claims are now moot because documents were produced and (2) its search was adequate for the remaining requests.
- The Court granted summary judgment to the IRS, finding the produced disclosures mooted multiple claims and the agency’s IDRS search adequate under FOIA.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Mootness of requests for documents IRS produced | Powell contends produced transcripts are incomplete or conceal "vital" information and thus claims should survive | IRS contends production of requested records renders those FOIA claims moot | Court: Claims for documents already produced are moot; summary judgment for IRS on those claims |
| Adequacy of IRS search for remaining documents | Powell argues IRS should have located more records, that other databases (e.g., ANMF) or different terms should have been used, and that codes on transcripts indicate additional files exist | IRS describes in detail IDRS search terms/commands, avers IDRS is the system where such transcripts would be located, and explains why some transcripts likely do not exist (e.g., no active accounts long-ago) | Court: IRS declarations sufficiently demonstrate a reasonable, adequate search; summary judgment for IRS |
| Requests for Non-Master File records (ANMF) | Powell asserts codes/labels on transcripts imply Non-Master File records exist and should have been searched | IRS and Court note Plaintiff never perfected a FOIA request for Non-Master Files in prior proceedings; IRS was not required to search ANMF for unperfected requests | Court: No obligation to search ANMF here; claims regarding Non-Master Files not sustained |
Key Cases Cited
- SafeCard Servs., Inc. v. SEC, 926 F.2d 1197 (D.C. Cir.) (agency affidavits entitled to presumption of good faith; speculation insufficient)
- Valencia-Lucena v. U.S. Coast Guard, 180 F.3d 321 (D.C. Cir.) (adequacy of search judged by whether reasonably calculated to uncover responsive documents)
- Oglesby v. U.S. Dep’t of Army, 920 F.2d 57 (D.C. Cir.) (agency must aver that all files likely to contain responsive materials were searched)
- Perry v. Block, 684 F.2d 121 (D.C. Cir.) (agency affidavits must describe scope and method of search in reasonable detail)
- Truitt v. Dep’t of State, 897 F.2d 540 (D.C. Cir.) (summary judgment inappropriate if record leaves substantial doubt about search sufficiency)
- U.S. Dep’t of Justice v. Reporters Comm. for Freedom of the Press, 489 U.S. 749 (U.S. Sup. Ct.) (FOIA places burden on agency to sustain its action; court reviews de novo)
- Genesis Healthcare Corp. v. Symczyk, 569 U.S. 66 (U.S. Sup. Ct.) (intervening events that eliminate plaintiff's personal stake render action moot)