Powell v. IRS, No. 14-12626, 2015 WL 5271943 (E.D. Mich. Sept. 9, 2015) (Cox, J.)

Powell v. IRS, No. 14-12626, 2015 WL 5271943 (E.D. Mich. Sept. 9, 2015) (Cox, J.)

Re: Request for records concerning the Powell Printing Company

Disposition: Granting in part, denying in part, and taking under advisement in part defendant's motion to dismiss

• Procedural Requirements, Proper FOIA Requests:  "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."
   
• Procedural Requirements, Searching for Responsive Records:  "The Court concludes that it lacks jurisdiction over Plaintiff's FOIA claim pertaining to his request for a 1989 Corporate Tax Return for the Powell Printing Company."  The court explains that "the I.R.S. has provided evidence in the form of a sworn declaration that [it has] conducted a good faith search and that it does not possess this requested document."  The court relates that, "[b]ased on [defendant's] investigation of the records maintained by the I.R.S., [defendant] concludes that the Powell Printing Company was not liable for taxes for 1989 and that it did not file a corporate tax return for 1989."  Additionally, the court finds that "[plaintiff's] assertion that such a document exists is not sufficient to overcome the agency's declaration.