Levitt v. U.S. Internal Revenue Service

UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ALABAMA SOUTHERN DIVISION RONALD LEVITT, ) ) Plaintiff, ) ) v. ) Case No. 2:24-cv-00284-SGC ) U.S. INTERNAL REVENUE ) SERVICE, ) ) Defendant. ) MEMORANDUM OPINION1 Ronald Levitt brought this action against the U.S. Internal Revenue Service (“the agency”) under the Freedom of Information Act,

5 U.S.C. § 552

(“FOIA”). (Doc. 1).2 The case is before the court on the agency’s motion for summary judgment. (Doc. 27). The parties have briefed the motion fully. (Docs. 27-1, 28, 30). For the reasons stated below, the court will grant the motion.…