Mabie v. IRS, No. 22-03115, 2023 WL 6464917 (D. Colo. Oct. 4, 2023) (Braswell, Mag. J.)

Mabie v. IRS, No. 22-03115, 2023 WL 6464917 (D. Colo. Oct. 4, 2023) (Braswell, Mag. J.)

Re:  Plaintiff’s alleged requests for records concerning 2020 and 2021 economic stimulus payments

Disposition:  Granting defendant’s motion to dismiss, or in the alternative for summary judgment

• Litigation Considerations, Exhaustion of Administrative Remedies:  The court holds that “Plaintiff has failed to submit any evidence, or indeed a response of any kind, to refute Defendants’ sworn declaration they never received FOIA requests on Plaintiff’s behalf.”  “Further, as Defendants note, Plaintiff has not submitted any copies of his purported requests, nor ‘identif[ied] the dates he sent these requests, the particular records the requests allegedly sought, the address to which the requests were sent, or the methods of transmission.’”  “In short, Plaintiff has failed to demonstrate that he has exhausted his administrative remedies, and the Court, therefore, cannot order the relief requested.”