Judicial Watch v. IRS, No. 14-1872, 2015 WL 5011335 (D.D.C. Aug. 24, 2015) (Collyer, J.)

Judicial Watch v. IRS, No. 14-1872, 2015 WL 5011335 (D.D.C. Aug. 24, 2015) (Collyer, J.)

Re: Request for records concerning churches and other tax-exempt religious organizations

Disposition: Granting defendant's motion for summary judgment

• Litigation Considerations:  The court treats as conceded "IRS['s] argu[ment] that it conducted an adequate search for records responsive to [plaintiff's] FOIA request and properly invoked FOIA exemptions to justify withholding records responsive to item 2 of the request."
   
• Procedural Requirements, Searching for Responsive Records; Exemption 3; Litigation Considerations, Vaughn Index/Declaration:  The court holds that, "[o]n the basis of [defendant's] Declaration, the Court finds that the 40 pages of records that IRS withheld consist entirely of return information within the meaning of 26 U.S.C. § 6103."  "Because of the constraints on IRS's release of 'return information,' it was proper for IRS to submit the . . . Declaration for ex parte, in camera review in lieu of a Vaughn index."  "Furthermore, because Judicial Watch stipulated that it did not seek such information, the Court concludes that the 40 pages of records are non-responsive to Judicial Watch's FOIA request."