Hohman v. IRS, No. 16-13282, 2018 WL 2239294 (E.D. Mich. May 16, 2018) (Roberts, J.)

Hohman v. IRS, No. 16-13282, 2018 WL 2239294 (E.D. Mich. May 16, 2018) (Roberts, J.)

Re:  Request for certain records concerning audits of plaintiff's tax returns

Disposition:  Denying plaintiff's motion for attorney fees and costs

• Attorney Fees:  "The Court denies [plaintiff's] motion for attorney's fees and costs because she has not substantially prevailed in this litigation."  "The Court agrees with the IRS; [plaintiff] did not substantially prevail because the filing of the complaint was not reasonably necessary to obtain the requested records."  "And the lawsuit did not have 'a causative effect' on the release of the requested records."  "The record shows that the IRS was diligently processing [plaintiff's] request before she filed the complaint."  Additionally, the court notes that defendant "clearly indicated that the IRS was not denying the request."  "Rather, the IRS said it needed additional time because of the size of [plaintiff's] request."  "This does not justify an award of attorney's fees."  "Additionally, [plaintiff] does not substantially prevail because of this Court's [previous] order."  "That order simply memorialized a representation made by the IRS's counsel that it could produce the documents by [a certain date]."  "That order was not a decision on the merits."