Legal Opinion

Smart-Tek Servs., Inc. v. U.S. Internal Revenue Serv.

District Court, S.D. California

Decided September 25, 2018No. Case No.: 15-cv-0449-BTM-JMAPublished

1Opinion of the CourtBarry Ted Moskowitz, Chief Judge

The United States Internal Revenue Service ("IRS") and Plaintiff Smart-Tek Services, Inc. have filed cross-motions for summary judgment as to Plaintiff's claims under the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552, et seq. (ECF Nos. 44, 48). For the reasons discussed below, the Plaintiff's and IRS's motions are granted in part and denied in part.

I. BACKGROUND

This is one of five actions filed by related entities against the IRS.1 Each case is based on the claim that the IRS failed to comply with its obligations under 5 U.S.C. § 552 to respond to FOIA requests submitted by the…

2Cases cited22 opinions

Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
United States Department of Justice v. Reporters Committee for Freedom of the PressSupreme Court of the United States · 1989
Robert G. Vaughn v. Bernard Rosen, Executive Director, United States Civil Service CommissionCourt of Appeals for the D.C. Circuit · 1973
Carl Oglesby v. The United States Department of the ArmyCourt of Appeals for the D.C. Circuit · 1990
Harold Weisberg v. U.S. Department of Justice, (Two Cases). Harold Weisberg v. U.S. Department of Justice. (Two Cases)Court of Appeals for the D.C. Circuit · 1984

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