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McKenzie-El v. IRS, No. 19-1956, 2020 WL 1285510 (D. Md. Mar. 18, 2020) (Hollander, J.)

Date

McKenzie-El v. IRS, No. 19-1956, 2020 WL 1285510 (D. Md. Mar. 18, 2020) (Hollander, J.)

Re:  Request for tax records concerning plaintiff

Disposition:  Denying plaintiff's motion to reconsider grant of defendant's motion for summary judgment

  • Litigation Considerations, Pleadings & Exhaustion of Administrative Remedies:  The court holds that "despite plaintiff's contention that he exhausted his administrative remedies with respect to his FOIA claim, the Complaint does not allege that plaintiff constructively exhausted his remedies (i.e., the IRS ignored his FOIA request) or that he actually did so (i.e., appealed the IRS's initial FOIA determination) before the filing of his suit."
     
Court Decision Topic(s)
District Court opinions
Litigation Considerations, Exhaustion of Administrative Remedies
Litigation Considerations, Pleadings
Updated April 21, 2020