Cox v. Dep't of the Treasury, No. 20-631, 2021 WL 1268384 (D.D.C. Apr. 6, 2021) (Chutkan, J.)

Cox v. Dep't of the Treasury, No. 20-631, 2021 WL 1268384 (D.D.C. Apr. 6, 2021) (Chutkan, J.)

Re:  Request for "'proof under FOIA of any published statute or regulation in 26 U.S.C. or 26 C.F.R. that delegates authority to the IRS as an agency or its rank and file employees to arbitrarily impose an unassessed federal income tax Form 1040 upon the source of income earnings (if any) of Plaintiff.'"

Disposition:  Granting defendant's motion to dismiss

• Litigation Considerations, Exhaustion of Administrative Remedies:  The court holds "[t]hat the Amended Complaint fails to identify the FOIA request(s) upon which Plaintiffs' claim rests supports dismissal . . . ."  "Nonetheless, Defendant located several of Plaintiffs' FOIA requests from 2009 and 2010 and one request from 2019."  "It is undisputed that (1) Defendant responded timely to each request within twenty business days . . . and (2) Plaintiffs did not exhaust their administrative remedies pursuant to Treasury's FOIA regulations."  "Consequently, Plaintiffs' FOIA claim will be dismissed without prejudice."