Powell v. IRS, No. 15-11616, 2016 WL 5539777 (E.D. Mich. Sept. 30, 2016) (Borman, J.)
Re: Request for certain tax records
Disposition: Denying plaintiff's objections; adopting Magistrate Judge's Report and Recommendation; dismissing action with prejudice
- Litigation Considerations, Exhaustion of Administrative Remedies: "[T]he Court finds that Plaintiff's FOIA claim relating to [one] request fails because Plaintiff failed to properly exhaust his administrative remedies." The court relates that "[t]he Magistrate Judge found that . . . Plaintiff never properly described the documents he requested."
- Litigation Considerations, Adequacy of Search: Responding to an ongoing exhaustion argument, "[t]he Court finds it is unnecessary to determine whether an amended complaint is deemed filed upon the date the motion to amend is filed or whether the operative date is the date the motion to amend is granted" because "[t]he Court finds that even assuming Plaintiff properly exhausted his administrative remedies as to [another] request, Defendant IRS's search was reasonable and it released all responsive records that were located in response to Plaintiff's FOIA request." "The Court finds that Defendant IRS has established through [its] declaration that it utilized 'methods reasonably expected to produce the requested information.'"