Houser v. Church, No. 16-1142, 2017 WL 4271211 (D.D.C. Sept. 22, 2017) (Walton, J.)

Houser v. Church, No. 16-1142, 2017 WL 4271211 (D.D.C. Sept. 22, 2017) (Walton, J.)

Re:  Request for records concerning plaintiff and five corporate entities

Disposition:  Granting in part and denying in part defendants' motion to dismiss

• Litigation Considerations, Exhaustion of Administrative Remedies:  The court holds that "[i]f the plaintiff actually received the IRS's response before he filed this lawsuit, he would have been required to first complete the administrative appeal process."  However, "[h]ere, the plaintiff has submitted declarations sufficient to show that there is a genuine issue of material fact as to when he received the IRS's . . . determination letter."  The court finds that "dismissal of the plaintiff's complaint for failure to exhaust administrative remedies is not warranted based on the record before the Court."
   
• Litigation Considerations, Mootness and Other Grounds for Dismissal:  First, "because the IRS already has processed the plaintiff's FOIA request, [the] Court no longer may entertain the plaintiff's request for expedited processing of that request."  Second, the court relates that "Count Four essentially demands an explanation from the IRS regarding the processing of [plaintiff's] FOIA request."  "The plaintiff is therefore attempting not only to expand the scope of this FOIA case, but he is also requesting that the IRS create documents by responding to this request."  The court holds that "[t]he FOIA does not require either action[.]"