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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=
  • 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."
District Court
Updated August 6, 2014