- Exhaustion of Administrative Remedies: The court finds that the "complaint must be dismissed because plaintiff failed to exhaust his administrative remedies." "The complaint does not allege that plaintiff submitted to the IRS a FOIA request that complies with the aforementioned requirements" and "defendants have submitted evidence showing that plaintiff has never submitted such a request." "[P]laintiff argues that because he has subpoenaed defendants for the documents he seeks . . . defendants cannot reasonably claim that he has failed to make a proper request for the records under the Freedom of Information Act. "[T]he Court is not persuaded that unsuccessful attempts to obtain documents via subpoena are adequate to satisfy the purposes underlying the exhaustion requirement in FOIA cases."
Widtfeldt v. IRS, No. 8:12CV306, 2013 U.S. Dist. LEXIS 69766 (D. Neb. May 16, 2013) (Strom, J.)
Thursday, May 16, 2013
Disposition: Granting defendant's motion to dismiss; denying defendant's motion to strike as moot=
Updated August 6, 2014