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Powell v. IRS, No. 22-5232, 2023 WL 3729964 (D.C. Cir. May 31, 2023) (per curiam)


Powell v. IRS, No. 22-5232, 2023 WL 3729964 (D.C. Cir. May 31, 2023) (per curiam)

Re:  Request for records concerning requester

Disposition:  Affirming district court’s grant of government’s motion for summary judgment and renewed motion for summary judgment

  • Litigation Considerations, Adequacy of Search:  The Court of Appeals for the District of Columbia Circuit holds that “the district court correctly concluded that, insofar as appellant made valid requests, the IRS gave him all responsive records located through an adequate search.”  The court finds that “[defendant’s declaration] demonstrates that the IRS’s search for responsive documents was adequate.”  “Appellant requested certain records retrievable through the IRS’s Information Data Retrieval System using specified ‘command codes.’”  “[Defendant’s] declaration explains that, while some of the command codes specified by appellant were defective, the IRS gave appellant all responsive records located by using the specified command codes that were valid and complete.”  “The declaration further explains that the IRS also gave appellant additional records located by using certain command codes beyond those he specified.”  “Finally, appellant contends that the records he received from the agency are missing certain information that he thought they would contain, but this assertion is insufficient to rebut the statement in [defendant’s] declaration that no data was altered or removed from the records.”
Court Decision Topic(s)
Court of Appeals opinions
Litigation Considerations, Adequacy of Search
Updated June 29, 2023