Shannahan v. Internal Revenue Service

THIRD ORDER ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT

JAMES L. ROB ART, District Judge.

I. INTRODUCTION

This matter comes before the court for a third time on Defendant Internal Revenue Service’s (“IRS”) motion for summary judgment (Dkt. # 32) and for the first time on Plaintiff William P. Shannahan’s motion for summary judgment (Dkt. # 58). Previously, this court twice determined that the IRS has not met its burden to withhold documents under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552, and twice directed the IRS to…