Ibeagwa v. IRS, No. 14-369, 2015 U.S. Dist. LEXIS 145331 (W.D. Wis. Oct. 27, 2015) (Crabb, J.)

Ibeagwa v. IRS, No. 14-369, 2015 U.S. Dist. LEXIS 145331 (W.D. Wis. Oct. 27, 2015) (Crabb, J.)

Re: Request for plaintiff's 2011 Form 1040X

Disposition: Denying plaintiff's motion for reconsideration

• Attorney Fees:  The court denies "plaintiff's motion to reconsider the denial of costs."  The court "see[s] nothing in the brief that persuades [the court] that it was error to deny plaintiff's request for costs."  The court relates that it previously "acknowledged that plaintiff's lawsuit brought about 'a voluntary or unilateral change in position by the agency' within the meaning of § 552(a)(4)(E)(ii)(II) because defendant produced one of plaintiff's requested documents after he filed his complaint."  "However, [the court] denied his request for costs because plaintiff's only purpose in requesting the document was to help himself in a tax dispute with defendant, not to benefit the public interest."