Satterlee v. Comm'r of Internal Revenue Serv., No. 18-03337, 2019 WL 6467831 (W.D. Mo. Dec. 2, 2019) (Ketchmark, J.)

Satterlee v. Comm'r of Internal Revenue Serv., No. 18-03337, 2019 WL 6467831 (W.D. Mo. Dec. 2, 2019) (Ketchmark, J.)

Re:  Request for certain records "'forwarded, shared, sent to Bureau of Fiscal Service from IRS concerning "Type of Debt" "Tax Levy"'"

Disposition:  Granting defendant's motion for reconsideration; dismissing plaintiff's complaint

• Litigation Considerations, Exhaustion of Administrative Remedies:  The court holds that "Plaintiff has failed to exhaust his administrative remedies."  The court relates that "Treasury presented [an] affidavit . . . [which] stated the Treasury had no record of receiving Plaintiff's FOIA request . . . and Plaintiff has failed to establish the Treasury received his . . . FOIA request."  The court finds that "[w]hile Plaintiff did provide evidence that he sent a FOIA request to the Treasury . . . that is insufficient because Plaintiff has not produced evidence his request was ever received."  "Specifically, the tracking information Plaintiff submitted fails to show the address to which the item was delivered or that anyone signed for it."