Smart-Tek Services, Inc. v. IRS, No. 15-0449, 2017 WL 2882649 (S.D. Cal. July 5, 2017) (Moskowitz, C. J.)

Smart-Tek Services, Inc. v. IRS, No. 15-0449, 2017 WL 2882649 (S.D. Cal. July 5, 2017) (Moskowitz, C. J.)

Re:  Request for certain tax records concerning plaintiff

Disposition:  Denying defendant's motion for summary judgment

• Litigation Considerations, Adequacy of Search:  "[T]he Court finds the IRS has failed to carry its burden to demonstrate the adequacy of its search."  The court holds that, "in key respects, [defendant's] declaration is too conclusory to suffice."  "First, the declaration provides no indication how the IRS interpreted Plaintiff's FOIA request (as initially submitted in writing, or as subsequently clarified), nor does it explain what scope of documents the IRS determined were responsive to the request."  "Without knowing what documents the IRS was searching for in response to Plaintiff’s request, the Court has no context for evaluating the reasonableness of the IRS's search methods."  "Second, [defendant's] declaration fails to give sufficient information describing the IRS's review of the [responsive] documents."  "[T]he Court needs to know what the search of [certain responsive] boxes entailed to determine whether it was reasonable." 
   
• Exemptions 6 & 7(C):  "The Court will . . . reserve determining whether the IRS has sufficiently established the validity of its claims of withholding under Exemptions 6 and 7(C) until these issues are more fully developed."