Beam v. IRS, No. 14-1706, 2015 WL 4509041 (M.D. Pa. July 24, 2015) (Conner, C.J.)

Beam v. IRS, No. 14-1706, 2015 WL 4509041 (M.D. Pa. July 24, 2015) (Conner, C.J.)

Re: Request for IRS criminal investigation files concerning plaintiff

Disposition: Granting defendant's motion to dismiss

• Litigation Considerations, Exhaustion of Administrative Remedies:  "[T]he court finds that [plaintiff] has failed to allege exhaustion of administrative remedies."  The court rejects plaintiff's attempt to file a "substantively identical" request after the time to appeal the denial of his first request expired.  The court finds that "[i]t is abundantly clear that [plaintiff's] second submission (1) failed to comply with the thirty-five day time limit for appeals established by IRS regulations, and (2) did not constitute a separate and distinct FOIA request."