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Fields v. IRS, No. 12-14753, 2013 WL 3353921 (E.D. Mich. July 3, 2013) (Tarnow, J.)

Re: Five requests for access to records concerning plaintiff's parent's financial information Disposition: Granting defendant's motion to dismiss
  • Proper FOIA Request:  The court finds that, "[p]laintiff failed to file a proper FOIA request that complied with the rules of the agency, nor did he perfect any of his improper requests."  The court finds that, "[p]laintiff did not include the necessary documents required by the IRS to perfect any of his earlier FOIA requests as explained in [defendant's] letters responding to [p]laintiff's prior requests."  Therefore, "[p]laintiff never submitted a completed FOIA request for [defendant] to consider or deny, and [defendant] could not have made an adverse determination for Plaintiff to appeal."
  • Exhaustion of Administrative Remedies:  The court finds that because "[p]laintiff failed to submit a proper or perfected FOIA request before commencing this suit" "[p]laintiff failed to exhaust administrative remedies."
Court Decision Topic(s)
District Court opinions
Litigation Considerations, Exhaustion of Administrative Remedies
Updated August 6, 2014