Singh v. Janet L. Yellen, Secretary of the Treasury

CourtDistrict Court, N.D. Illinois
DecidedDecember 30, 2024
Docket1:22-cv-06672
StatusUnknown

This text of Singh v. Janet L. Yellen, Secretary of the Treasury (Singh v. Janet L. Yellen, Secretary of the Treasury) is published on Counsel Stack Legal Research, covering District Court, N.D. Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Singh v. Janet L. Yellen, Secretary of the Treasury, (N.D. Ill. 2024).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION

RAMON SINGH, ) ) Plaintiff, ) ) vs. ) Case No. 22 C 6672 ) JANET L. YELLEN, SECRETARY, ) DEPARTMENT OF THE TREASURY, ) ) Defendant. )

MEMORANDUM OPINION AND ORDER MATTHEW F. KENNELLY, District Judge: This case concerns Ramon Singh's claims of employment discrimination and retaliation based on disability and national origin. Singh is of South Asian descent and states that he has a permanent disability due to cancer, heart and kidney problems, and diabetes. He has been employed since 2016 as a grade 14 (GS-14) senior revenue agent with the Internal Revenue Service (IRS), which is part of the U.S. Department of the Treasury. Singh has sued the Secretary of the Treasury for discrimination under the Rehabilitation Act of 1992, 29 U.S.C. § 794(a) (Count 1) and discrimination and retaliation under Title VII of the Civil Rights Act of 1964, 42 U.S.C. § 2000e-16(c) (Counts 2 and 3). The Secretary has now moved for summary judgment on all of Singh's claims. For the reasons stated below, this Court grants the Secretary's motion. Background The factual record the Court considers when ruling on a motion for summary judgment is framed by the parties' Local Rule 56.1 statements and responses, although the Court retains discretion to "consider other materials in the record" where appropriate. Fed. R. Civ. P. 56(c)(3). Except as otherwise noted, the following represents the undisputed facts as presented in the parties' L.R. 56.1 statements. Due

to the brevity of Singh's L.R. 56.1 statement, this Court has incorporated some of the allegations in Singh's complaint and the record to make the discussion easier to follow. Singh, who identifies as South Asian and disabled, has worked at the IRS as a grade 14 (GS-14) senior revenue agent since 2016 within the Large Business and International division and has focused on examinations, also known as audits. During his time at the IRS, Singh has worked with multiple team managers, including Gerald Stephan from September 2019 through January 2021 and Michael Lynch from January 2021 through July 2021. Since November 2019, John Stance has served as Singh's program manager, a second-level supervisory position.

A. Disciplinary actions Singh filed a discrimination complaint, known in government lingo as an EEO complaint, in July 2018, alleging national origin and disability discrimination and retaliation. He bases his discrimination and retaliation claims on the following thirteen disciplinary actions by his managers from December 2019 through January 2021: 1. December 20, 2019: Gerald Stephan, a manager within the IRS, filed a complaint against Singh with the Treasury Inspector General for Tax Administration (TIGTA) alleging unauthorized disclosure of taxpayer documents. 2. February 3, 2021: Stephan filed a TIGTA complaint against Singh alleging an unauthorized disclosure. The Secretary notes that this complaint was actually filed December 11, 2020. 3. October 7, 2020: Territory manager John Stance issued Singh a notice of a proposed fourteen-day suspension. 4. November 23, 2020: Stephan issued Singh a written management

directive. 5. December 3, 2020: Stephan issued Singh written negative comments on case reviews. 6. December 4, 2020: Stephan issued Singh a written management directive. 7. December 7, 2020: Stephan issued Singh a written management directive. 8. December 9, 2020: Stephan issued Singh written negative comments on case reviews. 9. January 29, 2021: Stephan issued Singh a "minimally successful" departure appraisal rating for the period April 1, 2020 to January 2, 2021. 10. April 26, 2021: Michael Lynch issued Singh a minimally successful annual

performance appraisal rating. 11. June 4, 2021: Lynch charged Singh with two hours of being absent without leave (AWOL) on June 3, 2021. 12. June 4, 2021: Stance issued Singh a notice of a proposed forty-five-day suspension. The director of field operations ultimately made the decision to suspend Singh in a letter from March 6, 2023 but reduced the suspension period to fourteen days, which Singh served about a couple weeks later. Singh appears to challenge only the notice of suspension, not the suspension itself. 13. March 18, April 5, April 27, and May 4, 2021: Lynch called Singh's family home when he was unable to reach Singh. The Court discusses these matters in greater detail below. a. TIGTA referrals TIGTA, the Treasury Inspector General for Tax Administration, is an independent

agency that reviews allegations of employee misconduct within the IRS. Stephan filed two TIGTA complaints against Singh, in December 2019 and December 2020. The parties dispute the events that led to these referrals. The Secretary argues that Stephan filed the first TIGTA complaint because Singh violated the Internal Revenue Manual (IRM) privacy requirements by storing documents in his daughter's car. In December 2019, Singh was working on an audit that required him to transport to the IRS boxes that he claims contained thousands and thousands of documents that he had picked up from a taxpayer site. Singh states that because he could not lift more than fifteen to twenty pounds due to his disability and cancer, he asked his manager to accommodate him with an Uber ride to transport the boxes

without having to lift and carry them via public transportation. His manager did not approve this request. Singh then claims he had to store the remaining two to three boxes of documents in the trunk of his daughter's car. He states that he moved them the following morning into his home office, which was his designated location to telework and thus considered a secure location. Stephan had asked Singh to bring in the documents by December 13 and then extended the deadline to December 18. After Singh asked Stephan for approval of an Uber on December 19, Stephan gave Singh until December 20 to bring in the documents. Singh brought the documents into the office on December 23. Singh contends that this TIGTA referral and the IRS's refusal to reimburse Singh for an Uber constituted harassment and discrimination due to his national origin. Stephan filed a second TIGTA referral on December 11, 2020 when Singh used his personal computer to print documents containing taxpayer information at a Kinko's in

a UPS store. Singh conceded that emailing himself taxpayer documents and transferring them to a flash drive was a violation of the IRM policies. He explains, however, that he "never read any type of protocol from IRS about when a store like Kinkos can be used." Pl.'s L.R. 56.1 Stat. ¶ 9. Singh maintains that he requested a printer because his home printer was not working and says he went to Kinko's only because Stephan did not respond to his request for help. Singh contends that Stephan's second TIGTA referral was premised on national origin discrimination. b. Additional disciplinary actions Singh argues that his managers at the IRS repeatedly discriminated and retaliated against him.

On October 7, 2020, Stance issued a notice of a proposed fourteen-day suspension against Singh because he failed to follow Stephan's directive to immediately bring in taxpayer documents and instead stored the documents in his daughter's car in December 2019 (this is the incident that resulted in the first TIGTA referral). The proposed suspension was ultimately rescinded.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

McDonnell Douglas Corp. v. Green
411 U.S. 792 (Supreme Court, 1973)
Anderson v. Liberty Lobby, Inc.
477 U.S. 242 (Supreme Court, 1986)
National Railroad Passenger Corporation v. Morgan
536 U.S. 101 (Supreme Court, 2002)
Bonte v. U.S. Bank, N.A.
624 F.3d 461 (Seventh Circuit, 2010)
Denise Coleman v. Patrick R. Donaho
667 F.3d 835 (Seventh Circuit, 2012)
Jennifer Venters v. City of Delphi and Larry Ives
123 F.3d 956 (Seventh Circuit, 1997)
Leanna Krause v. City of La Crosse
246 F.3d 995 (Seventh Circuit, 2001)
Cherry Haywood v. Lucent Technologies, Incorporated
323 F.3d 524 (Seventh Circuit, 2003)
Stephens v. Erickson
569 F.3d 779 (Seventh Circuit, 2009)
Lapka v. Chertoff
517 F.3d 974 (Seventh Circuit, 2008)
Robert Wehrle v. Cincinnati Insurance Company
719 F.3d 840 (Seventh Circuit, 2013)
Henry Ortiz v. Werner Enterprises, Incorporat
834 F.3d 760 (Seventh Circuit, 2016)
Ferrill v. Oak Creek-Franklin Joint School District
860 F.3d 494 (Seventh Circuit, 2017)
Caroline Guzman v. Brown County
884 F.3d 633 (Seventh Circuit, 2018)
Alfredo Abrego v. Robert Wilkie
907 F.3d 1004 (Seventh Circuit, 2018)
Priscilla Conners v. Robert Wilkie
984 F.3d 1255 (Seventh Circuit, 2021)
Gerald Swain v. Christine Wormuth
41 F.4th 892 (Seventh Circuit, 2022)
Edwards v. Donahoe
503 F. App'x 468 (Seventh Circuit, 2013)

Cite This Page — Counsel Stack

Bluebook (online)
Singh v. Janet L. Yellen, Secretary of the Treasury, Counsel Stack Legal Research, https://law.counselstack.com/opinion/singh-v-janet-l-yellen-secretary-of-the-treasury-ilnd-2024.