Scott v. IRS, No. 18-81750, 2021 WL 2072527 (S.D. Fla. May 24, 2021) (Marra, J.)

Scott v. IRS, No. 18-81750, 2021 WL 2072527 (S.D. Fla. May 24, 2021) (Marra, J.)

Re:  Request for certain communication records

Disposition:  Denying defendant's motion for reconsideration of grant in part and denial in part of defendant's motion for summary judgment and grant in part and denial in part of plaintiff's motion for summary judgment

• Litigation Considerations & Exemption 3:  "[T]he Court has concluded that the Withheld Pages are not 'return information,' and any specific taxpayer information was ordered to be removed before the Withheld Pages are disclosed."  "Since the IRS made no argument in its motion for summary judgment that the Withheld Pages were 'data' and thus 'return information,' and only now argues after-the fact and for the first time in its Motion for Reconsideration that the Court erred by not making this finding, the Court cannot be faulted for not considering an argument not made."  "Moreover, the Court will not consider arguments raised for the first time here, for a motion for reconsideration cannot be 'a vehicle for presenting theories or arguments that could have been advanced earlier.'"