Five requests for access to records concerning plaintiff's parent's financial information
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."