Salmonson v. IRS, No. 14-20, 2016 WL 1055937 (M.D. Fla. Mar. 17, 2016) (Steele, S.J.)

Salmonson v. IRS, No. 14-20, 2016 WL 1055937 (M.D. Fla. Mar. 17, 2016) (Steele, S.J.)

Re: Request for records concerning plaintiff

Disposition: Granting defendant's motion for summary judgment

• Litigation Considerations, Exhaustion of Administrative Remedies:  The court holds that "[s]ummary judgment will be granted in favor of the IRS as to the FOIA requests for failure to exhaust."  The court notes that "[n]o administrative appeal was filed" by plaintiff.  The court also holds that, "once the IRS responded to the pending FOIA requests, even if the response was delayed and after the statutory period, [plaintiff] was required to first exhaust his administrative remedies with the IRS and have his appeal denied before seeking judicial review."
   
• Procedural Requirements, Responding to FOIA Requests:  "[T]he Court finds that the IRS was not obligated to provide paper documents after plaintiff acquiesced in writing to receiving the information by CD . . ., and such method of responding is authorized by statute."  The court relates that "[t]he Electronic Freedom of Information Act Amendments of 1996 were passed to specifically allow for agency records to be maintained in electronic format, and disclosed electronically, to avoid waste, fraud, and abuse."