Day v. United States Department of Treasury, Internal Revenue Service

CourtDistrict Court, District of Columbia
DecidedJuly 31, 2020
DocketCivil Action No. 2019-3467
StatusPublished

This text of Day v. United States Department of Treasury, Internal Revenue Service (Day v. United States Department of Treasury, Internal Revenue Service) is published on Counsel Stack Legal Research, covering District Court, District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Day v. United States Department of Treasury, Internal Revenue Service, (D.D.C. 2020).

Opinion

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

ROGER CHARLES DAY, JR., ) ) Plaintiff, ) ) v. ) Civil Action No. 19-3467 (EGS) ) U.S. DEPARTMENT OF THE TREASURY, ) ) Defendant. )

MEMORANDUM OPINION

Roger Charles Day, Jr. (“Plaintiff”), who currently is incarcerated at the United States

Penitentiary in Terre Haute, Indiana, brings this action under the Freedom of Information Act

(“FOIA”), see 5 U.S.C. § 552, and the Privacy Act, see 5 U.S.C. § 552a, against the United

States Department of the Treasury (“Treasury” or “Defendant”). This matter is before the Court

on Defendant’s Motion to Dismiss, or Alternatively, Motion for Summary Judgment (ECF No.

9), Plaintiff’s Amended Complaint (ECF No. 14) construed as a motion for leave to amend, and

Defendant’s Motion to Strike Amended Complaint (ECF No. 16). For the reasons discussed

below, the Court GRANTS summary judgment for Defendant and DENIES the remaining

motions.

I. BACKGROUND

A. FOIA/PA Request

Plaintiff alleges that, in August 2019, he sent a request to the Internal Revenue Service

(“IRS”), a Treasury component, under FOIA and the Privacy Act (“FOIA/PA request”) and

addressed it to: Freedom of Information, Office of Disclosure, Office of Chief Counsel, 1111

1 Constitution Avenue, N.W., Washington, DC 20224. See Compl. (ECF No. 1) ¶ 2; Pl.’s Opp’n

(ECF No. 12) at 1-2. The complaint does not describe the information requested, and Plaintiff

does not attach a copy of the FOIA/PA request itself as an exhibit. Elsewhere, Plaintiff states

that he sought information about himself and that a completed Certificate of Identity form

accompanied his request. See Pl.’s Opp’n at 1.

In response, Plaintiff allegedly received from the IRS’ National Distribution Center in

Bloomington, Illinois, a preprinted postcard postmarked October 16, 2019, stating:

The Internal Revenue Service’s National Distribution Center has received your request for forms and/or publications.

We are not filling requests from correctional facilities at this time. Please check your library for regularly stocked tax products, or see your facility’s librarian or your counselor to obtain the IRS forms and publications you need. Compl., Ex. A at 2; SMF (ECF No. 13-1) ¶ 3.

B. Request for a Private Letter Ruling

According to Plaintiff, he “sent a request for a private letter ruling on July 12, 2017.”

SMF ¶ 4. The IRS acknowledged receipt of the request in writing on October 26, 2017, id. ¶ 5;

see Compl., Ex. B at 1, and notified Plaintiff that his request would be forwarded to another IRS

office in Ogden, Utah, and that a response was expected within 45 days, see Compl., Ex. B at 1-

2. To date, Plaintiff has alleged, the IRS has not responded. See id. ¶ 3.

C. AFOIA

Defendant’s declarant states that a FOIA/PA request to the IRS must be submitted either

through the agency’s online portal, by fax, or by mail addressed to: IRS FOIA Request, Stop

93A, P.O. Box 621506, Atlanta, GA 30362-3006. Bley Decl. (ECF No. 9-3) ¶ 7. He explains

that the IRS uses AFOIA, a computerized database, “to maintain FOIA case file information and

secure documents responsive to FOIA requests,” Bley Decl. ¶ 6, and Privacy Act requests, SMF

2 ¶ 8. Information in AFOIA is retrieved using a requester’s name, case number, case name, tax

identification number, or an individual’s Social Security number. SMF ¶ 9.

According to the declarant, a search of AFOIA using Plaintiff’s name and Social Security

number as search terms did not locate a FOIA/PA request from Plaintiff. Bley Decl. ¶ 5. Nor

did the IRS’ Disclosure Office have a record of having received a request from Plaintiff. SMF ¶

11.

II. DISCUSSION

A. Summary Judgment Standard

Summary judgment is appropriate “if the movant shows that there is no genuine dispute

as to any material fact and the movant is entitled to judgment as a matter of law.” Fed. R. Civ. P.

56(a). The party seeking summary judgment “bears the initial responsibility of informing the

district court of the basis for its motion, and identifying those portions of the pleadings, . . .

together with the affidavits, if any, which it believes demonstrate the absence of a genuine issue

of material fact.” Celotex Corp. v. Catrett, 477 U.S. 317, 323 (1986) (internal quotation marks

omitted). To defeat summary judgment, the non-moving party must “designate specific facts

showing that there is a genuine issue for trial.” Id. at 324 (internal quotation marks omitted).

B. Exhaustion of Administrative Remedies

1. Plaintiff Failed to Exhaust Administrative Remedies under the FOIA

Generally, in a FOIA case, “[e]xhaustion of administrative remedies is . . . required

before filing suit in federal court so that the agency has an opportunity to exercise its discretion

and expertise on the matter and to make a factual record to support its decision.” Hidalgo v. FBI,

344 F.3d 1256, 1258 (D.C. Cir. 2003) (quoting Oglesby v. U.S. Dep’t of the Army, 920 F.2d 57,

61 (D.C. Cir. 1990)); see also 5 U.S.C. § 552(a)(6). While “the exhaustion requirement is not

3 jurisdictional because the FOIA does not unequivocally make it so[,]” judicial review is

precluded as a jurisprudential matter because “the ‘purposes of exhaustion’ and the ‘particular

administrative scheme’ support such a bar.” Hidalgo, 344 F.3d at 1258–59 (quoting Oglesby,

920 F.2d at 61); see also Citizens for Responsibility & Ethics in Washington v. FEC, 711 F.3d

180, 182 (D.C. Cir. 2013) (“[A] FOIA requester must exhaust administrative appeal remedies

before seeking judicial redress.”); Oglesby, 920 F.2d at 61–62 (“Courts have consistently

confirmed that the FOIA requires exhaustion of this appeal process before an individual may

seek relief in the courts.”) (citations omitted).

A proper FOIA request is one which “reasonably describes” the records sought and

complies with an agency’s published procedures for submitting a FOIA request. 5 U.S.C. §

552(a)(3)(A). A requester’s “failure to comply with an agency’s FOIA regulations is the

equivalent of a failure to exhaust.” West v. Jackson, 448 F. Supp. 2d 207, 211–12 (D.D.C. 2006)

(citing Ivey v. Snow, No. 05-1095, 2006 WL 2051339, at *3 (D.D.C. July 20, 2006)). And if an

agency does not receive a FOIA request in compliance with its published procedures, the agency

has no obligation to respond to it. See Lopez v. Nat’l Archives & Records Admin., 301 F. Supp.

3d 78, 88–89 (D.D.C. 2018) (“Since it is undisputed that plaintiff’s request was not sent through

the proper channels to CIA, the agency was not required to respond, and plaintiff did not exhaust

his administrative remedies as to that agency.”).

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Related

Hidalgo v. Federal Bureau of Investigation
344 F.3d 1256 (D.C. Circuit, 2003)
West v. Jackson
448 F. Supp. 2d 207 (District of Columbia, 2006)
Barouch v. U.S. Department of Justice
962 F. Supp. 2d 30 (District of Columbia, 2013)
Pinson v. U.S. Department of Justice
69 F. Supp. 3d 108 (District of Columbia, 2014)
Johnson v. United States of America
239 F. Supp. 3d 38 (District of Columbia, 2017)
Lopez v. Nat'l Archives & Records Admin.
301 F. Supp. 3d 78 (D.C. Circuit, 2018)

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