Rhodes v. U.S. Internal Revenue Service

UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ALABAMA SOUTHERN DIVISION GREGORY P. RHODES, ) ) Plaintiff, ) ) v. ) Case No. 2:24-cv-00662-SGC ) U.S. INTERNAL REVENUE ) SERVICE, ) ) Defendant. ) MEMORANDUM OPINION1 The plaintiff, Gregory P. Rhodes, filed this lawsuit to compel the U.S. Internal Revenue Service (the “IRS”) to comply with the Freedom of Information Act,

5 U.S.C. § 552

(the “FOIA”). (Doc. 1).2 Presently pending is the IRS’s motion to dismiss. (Doc. 13). The motion is fully briefed and ripe for adjudication. (Docs. 16, 19). As explained below, the motion will be granted…