Montgomery v. IRS, No. 17-918, 2019 WL 2930038 (D.D.C. July 8, 2019) (Boasberg, J.)

Montgomery v. IRS, No. 17-918, 2019 WL 2930038 (D.D.C. July 8, 2019) (Boasberg, J.)

Re:  Request for records concerning plaintiffs' tax activities

Disposition:  Granting plaintiff's motion for summary judgment

• Litigation Considerations:  The court holds that "the IRS has not met its 'burden of justifying the applicability of [a] FOIA exemption' to support its Glomar response."  First, the court points out that "nowhere in [defendant's] Declaration or in the Service's briefing does it explain which FOIA exemption justifies the invocation of Glomar."  Additionally, the court explains that "if [defendant] wants to invoke Glomar as to only 'whistleblower-related documents,' it must explain publicly how it crafted such a category and why the category encompasses only documents that implicate an exemption."