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Smith v. United States, No. 21-914, 2022 WL 3701636 (D. Conn. Aug. 26, 2022) (Thompson, J.)

Date

Smith v. United States, No. 21-914, 2022 WL 3701636 (D. Conn. Aug. 26, 2022) (Thompson, J.)

Re:  Request for records concerning offer in compromise between IRS and plaintiff’s ex-husband

Disposition:  Granting defendant’s motion to dismiss

  • Litigation Considerations, Mootness and Other Grounds for Dismissal & Exhaustion of Administrative Remedies:  The court first notes that “[i]n her opposition, the plaintiff states that her ‘need for the records is moot.’”  “However, the Amended Complaint states that the plaintiff ‘seeks the [offer in compromise] records despite the Department of Justice . . . later rescinding the [offer in compromise] and although [plaintiff’s then-husband’s] debt no longer involves her Property.’”  “Thus, the court cannot conclude that the plaintiff has disclaimed her interest in receiving these records, and her FOIA claim is not moot.”  “But [the court holds that plaintiff’s FOIA claim] should be dismissed without prejudice pursuant to Fed. R. Civ. P. 12(b)(6) because the plaintiff has failed to exhaust her administrative remedies.”  “Here, the IRS ultimately responded with its final determination . . . well before the plaintiff filed suit to compel a response from the agency.”  “That response expressly advises the plaintiff of her ‘right to file an administrative appeal within 90 days.’”  Accordingly, “‘although exhaustion of a FOIA request is not [a] jurisdictional [requirement],’” in this instance “exhaustion would not have been inadequate, futile, or impossible.”
     
Court Decision Topic(s)
District Court opinions
Litigation Considerations, Exhaustion of Administrative Remedies
Litigation Considerations, Mootness and Other Grounds for Dismissal
Updated September 21, 2022