Powell v. IRS, No. 14-12626, 2015 WL 4617182 (E.D. Mich. July 31, 2015) (Cox, J.)

Powell v. IRS, No. 14-12626, 2015 WL 4617182 (E.D. Mich. July 31, 2015) (Cox, J.)

Re: Request for records concerning plaintiff's father's estate

Disposition: Granting in part and denying in part defendant's motion to dismiss

• Litigation Considerations, Exhaustion of Administrative Remedies:  "The Court concludes that Plaintiff made three proper FOIA requests to the I.R.S. that can be considered in this action."  "To the extent that Plaintiff seeks to assert claims in this action based on any other requests to the I.R.S., the Court dismisses such claims for lack of subject matter jurisdiction."  Additionally, "the Court concludes that Plaintiff has exhausted his administrative remedies with respect to [one] FOIA request."
   
• Litigation Considerations, Adequacy of Search:  In response to defendant's argument that "it 'has . . . produced the requested records to the extent they exist' and Plaintiff's . . . FOIA request "is thereby moot,'" the court holds that "I.R.S. may file a new or amended declaration addressing the agency's search."