Alliance Defending Freedom v. IRS, No. 15-525, 2017 WL 4325615 (D.D.C. Sept. 27, 2017) (Sullivan, J.)

Alliance Defending Freedom v. IRS, No. 15-525, 2017 WL 4325615 (D.D.C. Sept. 27, 2017) (Sullivan, J.)

Re:  Request for certain records concerning certain tax inquires and examinations

Disposition:  Granting defendant's motion for summary judgment denying plaintiff's cross-motion for summary judgment

• Litigation Considerations, "Adequacy of Search:  "[T]he Court concludes that there is no genuine dispute of material fact as to the adequacy of the IRS's search for documents responsive to [plaintiff's] FOIA request."  The court relates that, "[h]ere, the IRS has submitted three declarations in support of its motion for summary judgment."  "These declarations list the names and positions of the custodians whose files were searched and explain the parameters of the search along with the search terms that were used."  Responding to plaintiff's arguments, the court finds that "[defendant] avers that the 'paper file contains all relevant documents and correspondence related to a regulation project' and therefore a search of the regulation file would 'locate records responsive to [plaintiff's] FOIA request.'"  Additionally, "the Court finds that [defendant's] attestation that he is 'not aware of any other custodian or system of records likely to maintain records responsive to plaintiff's FOIA request,'" . . . to be sufficient."