KWOKA v. INTERNAL REVENUE SERVICE
| District Of Columbia District Court | |
| Judge: | Dabney L Friedrich |
| Case #: | 1:17-cv-01157 |
| Nature of Suit | 895 Other Statutes - Freedom of Information Act |
| Cause | 05:552 Freedom of Information Act |
| Case Filed: | Jun 14, 2017 |
| Terminated: | Oct 25, 2019 |
| Last checked: Monday Dec 11, 2017 4:10 AM EST |
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Defendant
INTERNAL REVENUE SERVICE
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Represented By
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Plaintiff
MARGARET B. KWOKA
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Represented By
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GPO
Sep 28 2018
MEMORANDUM OPINION regarding defendant's 9 Motion for Summary Judgment and plaintiff's 10 Motion for Summary Judgment. See order for details. Signed by Judge Dabney L. Friedrich on September 28, 2018. (lcdlf1) |
| Docket last updated: 6 hours ago |
| Friday, June 25, 2021 | ||
| 35 | 35
order
.Order
Fri 06/25 10:12 AM
STIPULATION AND ORDER. See text for details. Signed by Judge Dabney L. Friedrich on June 25, 2021. (lcdlf2) |
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| Thursday, June 24, 2021 | ||
| 34 | 34
misc
Stipulation
Thu 06/24 10:47 AM
STIPULATION by MARGARET B. KWOKA. (Rosenbaum, Adina) |
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| Wednesday, June 02, 2021 | ||
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order
.Order
Wed 06/02 3:30 PM
MINUTE ORDER. Upon consideration of the parties'33 Joint Status Report, it is ORDERED that the following schedule shall govern further proceedings: the plaintiff shall file her renewed motion for attorney's fees and costs on or before July 2, 2021; the defendant shall file its opposition to the plaintiff's motion on or before July 23, 2021; and the plaintiff shall file any reply on or before August 13, 2021. So Ordered by Judge Dabney L. Friedrich on June 2, 2021. (lcdlf2) |
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utility
Set/Reset Deadlines
Thu 06/03 9:18 AM
Set/Reset Deadlines: Renewed motion for attorney's fees and costs due by 7/2/2021. Responses due by 7/23/2021. Replies due by 8/13/2021. (zjch) |
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| Tuesday, June 01, 2021 | ||
| 33 | 33
misc
Status Report
Tue 06/01 6:21 PM
Joint STATUS REPORT by MARGARET B. KWOKA.(Rosenbaum, Adina) |
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Att: 1
Text of Proposed Order
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| Wednesday, May 19, 2021 | ||
| 32 | 32
notice
Notice of Withdrawal of Appearance
Wed 05/19 12:40 PM
NOTICE OF WITHDRAWAL OF APPEARANCE as to MARGARET B. KWOKA. Attorney Patrick D. Llewellyn terminated. (Llewellyn, Patrick) |
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| Thursday, May 06, 2021 | ||
| 31 | 31
notice
Notice of Appearance
Thu 05/06 4:29 PM
NOTICE of Appearance by Stephanie Ann Sasarak on behalf of INTERNAL REVENUE SERVICE (Sasarak, Stephanie) |
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| Monday, May 03, 2021 | ||
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order
.Order
Mon 05/03 6:25 PM
MINUTE ORDER. The parties shall file a joint status report on or before June 1, 2021 that proposes a schedule for further proceedings. So Ordered by Judge Dabney L. Friedrich on May 3, 2021. (lcdlf2) |
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utility
Set/Reset Deadlines
Tue 05/04 10:16 AM
Set/Reset Deadlines: Status Report due by 6/1/2021 (zjch) |
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| Tuesday, November 12, 2019 | ||
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appeal
USCA Case Number
Thu 11/14 10:20 AM
USCA Case Number 19-5310 for29 Notice of Appeal to DC Circuit Court filed by MARGARET B. KWOKA. (zrdj) |
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| Wednesday, November 06, 2019 | ||
| 30 | 30
appeal
Transmission of Notice of Appeal and Docket Sheet to USCA
Wed 11/06 5:16 PM
Transmission of the Notice of Appeal, Order Appealed (Memorandum Opinion), and Docket Sheet to US Court of Appeals. The Court of Appeals fee was paid this date re29 Notice of Appeal to DC Circuit Court. (ztth) |
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| Tuesday, November 05, 2019 | ||
| 29 | 29
appeal
Notice of Appeal to DC Circuit
Tue 11/05 3:05 PM
NOTICE OF APPEAL TO DC CIRCUIT COURT as to Order on Motion for Attorney Fees,,,,,,,,,,, by MARGARET B. KWOKA. Filing fee $ 505, receipt number ADCDC-6508111. Fee Status: Fee Paid. Parties have been notified. (Llewellyn, Patrick) |
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| Friday, October 25, 2019 | ||
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order
Order on Motion for Attorney Fees
Fri 10/25 3:10 PM
MINUTE ORDER. Before the Court is plaintiff's25 Motion for Attorneys' Fees. Under the Freedom of Information Act, "court[s] may assess against the United States reasonable attorney fees and other litigation costs reasonably incurred in any case under this section in which the complainant has substantially prevailed." 5 U.S.C. § 552(a)(4)(E). A plaintiff seeking fees must establish two prerequisites: eligibility and entitlement. Summers v. U.S. Dep't of Justice, 477 F. Supp. 2d 56, 62 (D.D.C. 2007). Kwoka is eligible for an award of fees because the Court's17 Order granted in part her10 Motion for Summary Judgment, altering the legal relationship between the parties in her favor. See People for the Ethical Treatment of Animals v. NIH, 130 F. Supp. 3d 156, 162 (D.D.C. 2015). To determine whether Kwoka is entitled to attorneys' fees, courts in this Circuit consider four factors: "(1) the benefit to the public, if any, derived from the case; (2) the commercial benefit to the complainant; (3) the nature of the complainant's interest in the records sought; and (4) whether the government's withholding of the records had a reasonable basis in law." Cotton v. Heyman, 63 F.3d 1115, 1117 (D.C. Cir. 1995). A court may "exercise its 'sound discretion' to grant or deny fees given the facts of particular cases." Summers, 477 F. Supp. 2d at 63 (quoting Church of Scientology v. Harris, 653 F.2d 584, 587 (D.C. Cir. 1981)). Applying these factors, Kwoka has demonstrated some "benefit to the public" from her FOIA lawsuit. Heyman, 63 F.3d at 1117. But she will also derive some "commercial benefit" from the records, and the "nature of [her] interest in the records" is both professional and pecuniary. Id. Moreover, "the government's withholding of the records had a reasonable basis in law" as an ex ante matter. Id. The IRS's principal motivation in withholding the records was to comply with its statutory obligation to avoid improper disclosure of third-party taxpayer return information. See Smith Decl. at 6; 26 U.S.C. § 6103. While the Court ultimately determined that the IRS would be able to release the requested records without violating this obligation, the IRS's concern was not unfounded at the outset of the litigation, and even the Court's authorization of redactions shows that there remains some cause for legitimate concern. Taking into account all of the circumstances of this case and weighing the relevant factors, the Court exercises its discretion to decline to award fees to Kwoka. Accordingly, it is ORDERED that plaintiff's25 Motion for Attorneys' Fees is DENIED. The Clerk of Court is directed to close the case. (lcdlf2) Modified on 10/25/2019 to include law clerk info (zcal) |
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| Friday, October 04, 2019 | ||
| 28 | 28
respm
Reply to opposition to motion
Fri 10/04 12:57 PM
REPLY to opposition to motion re25 MOTION for Attorney Fees filed by MARGARET B. KWOKA.(Llewellyn, Patrick) |
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Att: 1
Declaration of Patrick D. Llewellyn,
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Att: 2
Declaration of Adina H. Rosenbaum
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| 27 | 27
misc
Errata
Fri 10/04 11:00 AM
ERRATA by INTERNAL REVENUE SERVICE26 Memorandum in Opposition, filed by INTERNAL REVENUE SERVICE.(Hoffman-Logsdon, Megan) |
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Att: 1
Corrected Opposition to Motion for Attorneys' Fees,
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Att: 2
Amended Declaration
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| Friday, September 27, 2019 | ||
| 26 | 26
14
pgs
respm
Memorandum in opposition to motion
Fri 09/27 9:13 PM
Memorandum in opposition to re25 MOTION for Attorney Fees filed by INTERNAL REVENUE SERVICE.(Hoffman-Logsdon, Megan) |
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Att: 1
Declaration of Corrina Smith,
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Att: 2
Declaration of Jennifer Black,
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Att: 3
Text of Proposed Order
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| Friday, September 13, 2019 | ||
| 25 | 25
motion
Attorney Fees
Fri 09/13 4:19 PM
MOTION for Attorney Fees by MARGARET B. KWOKA(Llewellyn, Patrick) |
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Att: 1
Declaration of Margaret B. Kwoka with Attached Exhibit,
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Att: 2
Declaration of Patrick D. Llewellyn with Attached Exhibits,
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Att: 3
Declaration of Adina H. Rosenbaum,
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Att: 4
Text of Proposed Order
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| Wednesday, July 31, 2019 | ||
| 24 | 24
misc
Status Report
Wed 07/31 1:56 PM
Joint STATUS REPORT by INTERNAL REVENUE SERVICE.(Hoffman-Logsdon, Megan) |
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Att: 1
Text of Proposed Order
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order
.Order
Wed 07/31 3:17 PM
MINUTE ORDER. Upon consideration of the parties'24 Joint Status Report, it is ORDERED that the plaintiff shall file her motion for attorney's fees and costs on or before September 13, 2019. Signed by Judge Dabney L. Friedrich on July 31, 2019. (lcdlf2) |
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utility
Set/Reset Deadlines
Wed 07/31 3:25 PM
Set/Reset Deadlines: Plaintiff Motion due by 9/13/2019. (zcal) |
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| Friday, June 28, 2019 | ||
| 23 | 23
misc
Status Report
Fri 06/28 12:21 PM
Joint STATUS REPORT by MARGARET B. KWOKA. (Llewellyn, Patrick) |
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order
.Order ~Util - Set/Reset Deadlines
Fri 06/28 8:29 PM
MINUTE ORDER. Upon consideration of the parties'23 Joint Status Report, it is ORDERED that the parties shall submit another joint status report on or before July 31, 2019. Signed by Judge Dabney L. Friedrich on June 28, 2019. (lcdlf2) |
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| Wednesday, January 30, 2019 | ||
| 22 | 22
misc
Status Report
Wed 01/30 12:39 PM
Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hoffman-Logsdon, Megan) |
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order
.Order
Wed 01/30 1:37 PM
MINUTE ORDER adopting the proposal in the parties'22 Joint Status Report. The parties shall file another joint status report on or before June 28, 2019. Signed by Judge Dabney L. Friedrich on January 30, 2019. (lcdlf2) |
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utility
Set/Reset Deadlines/Hearings
Wed 01/30 2:07 PM
Set/Reset Deadlines/Hearings: Status Report due by 6/28/2019. (jl) |
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| Thursday, December 27, 2018 | ||
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order
Order on Motion to Stay
Thu 12/27 10:22 AM
MINUTE ORDER granting the defendant's21 Motion to Stay. Accordingly, it is ORDERED that all proceedings in this matter are STAYED until appropriations are restored. It is FURTHER ORDERED that within five days of appropriations being restored, the parties shall file a joint status report proposing a schedule for further proceedings. Signed by Judge Dabney L. Friedrich on December 27, 2018. (lcdlf2) |
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| Wednesday, December 26, 2018 | ||
| 21 | 21
motion
Stay
Wed 12/26 2:13 PM
MOTION to Stay by INTERNAL REVENUE SERVICE (Hoffman-Logsdon, Megan) |
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| Saturday, October 27, 2018 | ||
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order
.Order ~Util - Set/Reset Deadlines
Sat 10/27 7:52 PM
SCHEDULING ORDER. Upon consideration of the parties'20 Joint Status Report, the Court orders the defendant to produce documents according to the following schedule. The defendant shall make the first release of records on or before January 24, 2019, the second release of records on or before February 25, 2019, the third release of records on or before March 25, 2019, and the fourth and final release of records on or before April 25, 2019. The Court expects the defendant to meet each of these deadlines and will not grant additional extensions. Signed by Judge Dabney L. Friedrich on October 27, 2018. (lcdlf2) |
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| Friday, October 26, 2018 | ||
| 20 | 20
misc
Status Report
Fri 10/26 7:17 PM
Joint STATUS REPORT by INTERNAL REVENUE SERVICE. (Hoffman-Logsdon, Megan) |
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| Thursday, October 18, 2018 | ||
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order
.Order Status Report Order
Thu 10/18 10:18 AM
MINUTE ORDER granting the defendant's request for additional time in accordance with the parties'19 Joint Status Report. The parties shall file an updated joint status report with a proposed production schedule on or before October 26, 2018. Signed by Judge Dabney L. Friedrich on October 18, 2018. (lcdlf2) |
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| Wednesday, October 17, 2018 | ||
| 19 | 19
misc
Status Report
Wed 10/17 5:36 PM
Joint STATUS REPORT by MARGARET B. KWOKA. (Llewellyn, Patrick) |
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| Friday, September 28, 2018 | ||
| 18 | 18
11
pgs
order
Memorandum & Opinion
Fri 09/28 5:34 PM
MEMORANDUM OPINION regarding defendant's9 Motion for Summary Judgment and plaintiff's10 Motion for Summary Judgment. See order for details. Signed by Judge Dabney L. Friedrich on September 28, 2018. (lcdlf1) |
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| 17 | 17
1
pgs
order
Order on Motion for Summary Judgment
Fri 09/28 5:32 PM
ORDER granting in part and denying in part defendant's9 Motion for Summary Judgment; granting in part and denying in part plaintiff's10 Motion for Summary Judgment. See order for details. Signed by Judge Dabney L. Friedrich on September 28, 2018. (lcdlf1) |
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| Thursday, December 07, 2017 | ||
| 16 | 16
respm
Reply to opposition to motion
Thu 12/07 4:40 PM
REPLY to opposition to motion re10 Cross MOTION for Summary Judgment filed by MARGARET B. KWOKA.(Llewellyn, Patrick) |
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Att: 1
Declaration of Margaret B. Kwoka
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| Tuesday, December 05, 2017 | ||
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utility
Case Assigned/Reassigned
Tue 12/05 11:08 AM
Case directly reassigned to Judge Dabney L. Friedrich. Judge Amit P. Mehta is no longer assigned to the case. (ztnr) |
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| Thursday, November 09, 2017 | ||
| 15 | 15
respm
Memorandum in opposition to motion
Mon 11/13 5:07 PM
Memorandum in opposition to re10 Cross MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE. (See Docket Entry14 to view document). (znmw) |
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| 14 | 14
respm
Reply to opposition to motion
Thu 11/09 9:32 PM
REPLY to opposition to motion re10 Cross MOTION for Summary Judgment filed by INTERNAL REVENUE SERVICE.(Hoffman-Logsdon, Megan) |
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Att: 1
Declaration of William Rowe,
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Att: 2
Declaration of Corrina Smith
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| Friday, November 03, 2017 | ||
| 13 | 13
motion
Extension of Time to File Response/Reply
Fri 11/03 3:21 PM
Second MOTION for Extension of Time to File Response/Reply as to9 MOTION for Summary Judgment ,10 Cross MOTION for Summary Judgment by INTERNAL REVENUE SERVICE(Hoffman-Logsdon, Megan) |
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Att: 1
Text of Proposed Order
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order
Order on Motion for Extension of Time to File Response/Reply
Fri 11/03 5:06 PM
MINUTE ORDER granting Defendant's13 Second Unopposed Motion for Extension of Time. Defendant shall file its Opposition to Plaintiff's Cross-Motion and Reply in Support of its Motion for Summary Judgment on or before November 9, 2017, and Plaintiff shall file her Reply in Support of her Cross-Motion for Summary Judgment on or before December 7, 2017. Signed by Judge Amit P. Mehta on 11/03/2017. (lcapm1) |
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utility
Set/Reset Deadlines/Hearings
Sun 11/05 5:43 PM
Set/Reset Deadlines/Hearings: Response to Cross Motion due by 11/9/2017. Reply to Cross Motion due by 12/7/2017. Reply to Motion for Summary Judgment due by 11/9/2017. (zcdw) |
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| Thursday, October 26, 2017 | ||
| 12 | 12
motion
Extension of Time to File Response/Reply
Thu 10/26 12:53 PM
MOTION for Extension of Time to File Response/Reply as to9 MOTION for Summary Judgment ,10 Cross MOTION for Summary Judgment by INTERNAL REVENUE SERVICE(Hoffman-Logsdon, Megan) |
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Att: 1
Text of Proposed Order
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order
Order on Motion for Extension of Time to File Response/Reply
Thu 10/26 7:20 PM
MINUTE ORDER granting Defendant's12 Motion for Extension of Time. Defendant shall file its Opposition to Plaintiff's Cross-Motion and Reply in Support of its Motion for Summary Judgment on or before November 3, 2017, and Plaintiff shall file her Reply in Support of her Cross-Motion for Summary Judgment on or before December 1, 2017. Signed by Judge Amit P. Mehta on 10/26/2017. (lcapm1) |
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utility
Set/Reset Deadlines/Hearings
Sat 10/28 6:57 PM
Set/Reset Deadlines/Hearings: Defendant's response to Cross Motion due by 11/3/2017. Plaintiff's reply to Cross Motion due by 12/1/2017. Defendant's reply to Motion for Summary Judgment due by 11/3/2017. (zcdw) |
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| Friday, October 13, 2017 | ||
| 11 | 11
30+
pgs
respm
Memorandum in opposition to motion
Fri 10/13 3:20 PM
Memorandum in opposition to re9 MOTION for Summary Judgment filed by MARGARET B. KWOKA.(Llewellyn, Patrick) |
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Att: 1
Declaration of Margaret B. Kwoka,
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Att: 2
Declaration of Patrick D. Llewellyn,
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Att: 3
Text of Proposed Order
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| 10 | 10
motion
Summary Judgment
Fri 10/13 3:16 PM
Cross MOTION for Summary Judgment by MARGARET B. KWOKA(Llewellyn, Patrick) |
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Att: 1
Declaration of Margaret B. Kwoka,
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Att: 2
Declaration of Patrick D. Llewellyn,
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Att: 3
Text of Proposed Order
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| Friday, September 15, 2017 | ||
| 9 | 9
motion
Summary Judgment
Fri 09/15 5:45 PM
MOTION for Summary Judgment by INTERNAL REVENUE SERVICE(Hoffman-Logsdon, Megan) |
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Att: 1
Statement of Facts,
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Att: 2
Affidavit,
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Att: 3
Affidavit,
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Att: 4
Text of Proposed Order
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| Thursday, September 07, 2017 | ||
| 8 | 8
motion
Extension of Time to File Document
Thu 09/07 10:57 AM
Unopposed MOTION for Extension of Time to File Motion for Summary Judgment by INTERNAL REVENUE SERVICE(Hoffman-Logsdon, Megan) |
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Att: 1
Text of Proposed Order
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order
Order on Motion for Extension of Time to File
Thu 09/07 5:11 PM
MINUTE ORDER granting Defendant's8 Unopposed Motion for Extension of Time. The briefing schedule in this matter is now as follows: Defendant shall file its Motion for Summary Judgment on or before September 15, 2017; Plaintiff shall file her Opposition to Defendant's Motion and any Cross-Motion for Summary Judgment on or before October 13, 2017; Defendant shall file its Opposition to Plaintiff's Cross-Motion and Reply in Support of its Motion for Summary Judgment on or before October 27, 2017; and Plaintiff shall file her Reply in Support of her Cross-Motion for Summary Judgment on or before November 10, 2017. Signed by Judge Amit P. Mehta on 09/07/2017. (lcapm1) |
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utility
Set/Reset Deadlines/Hearings
Mon 09/11 12:30 PM
Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 9/15/2017. Response to Motion for Summary Judgment due by 10/13/2017. Reply to Motion for Summary Judgment due by 10/27/2017. Plaintiff's Cross Motionsdue by 10/13/2017. Response to Cross Motion due by 10/27/2017. Reply to Cross Motion due by 11/10/2017. (zcdw) |
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| Tuesday, August 01, 2017 | ||
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order
.Order
Tue 08/01 11:36 AM
MINUTE ORDER setting the schedule for further proceedings in this matter. Defendant shall file its Motion for Summary Judgment on or before September 8, 2017; Plaintiff shall file her Opposition to Defendant's Motion and any Cross-Motion for Summary Judgment on or before October 6, 2017; Defendant shall file its Opposition to Plaintiff's Cross-Motion and Reply in Support of its Motion for Summary Judgment on or before October 20, 2017; and Plaintiff shall file her Reply in Support of her Cross-Motion for Summary Judgment on or before November 3, 2017. Signed by Judge Amit P. Mehta on 08/01/2017. (lcapm1) |
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utility
Set/Reset Deadlines/Hearings
Tue 08/01 4:02 PM
Set/Reset Deadlines/Hearings: Defendant's Summary Judgment motion due by 9/8/2017. Response to Motion for Summary Judgment due by 10/6/2017. Reply to Motion for Summary Judgment due by 10/20/2017. Plaintiff's Cross Motion due by 10/6/2017. Response to Cross Motion due by 10/20/2017. Reply to Cross Motion due by 11/3/2017. (zcdw) |
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| Friday, July 28, 2017 | ||
| 7 | 7
misc
Status Report
Fri 07/28 12:13 PM
Joint STATUS REPORT by MARGARET B. KWOKA. (Llewellyn, Patrick) |
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| Friday, July 21, 2017 | ||
| 6 | 6
order
.Order
Fri 07/21 6:17 PM
ORDER: Both a Complaint and an Answer are now before the court in this FOIA case. It is hereby ordered that the parties shall meet and confer and file a Joint Status Report on or before August 7, 2017. See the attached Order for additional details. Signed by Judge Amit P. Mehta on 07/21/2017. (lcapm1) |
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utility
Set/Reset Deadlines/Hearings
Mon 07/24 4:22 PM
Set/Reset Deadlines/Hearings: Joint Status Report due by 8/7/2017. (cdw) |
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| Wednesday, July 19, 2017 | ||
| 5 | 5
answer
Answer to Complaint
Wed 07/19 1:25 PM
ANSWER to Complaint by INTERNAL REVENUE SERVICE.(Hoffman-Logsdon, Megan) |
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| Tuesday, July 11, 2017 | ||
| 4 | 4
notice
Notice of Appearance
Tue 07/11 6:37 PM
NOTICE of Appearance by Patrick D. Llewellyn on behalf of MARGARET B. KWOKA (Llewellyn, Patrick) |
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| Monday, June 19, 2017 | ||
| 3 | 3
notice
Notice of Appearance
Mon 06/19 3:49 PM
NOTICE of Appearance by Megan Eileen Hoffman-Logsdon on behalf of INTERNAL REVENUE SERVICE (Hoffman-Logsdon, Megan) |
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| Friday, June 16, 2017 | ||
| 2 | 2
service
Electronic Summons Issued as to AUSA,USAG
Fri 06/16 6:34 PM
SUMMONS (3) Issued Electronically as to INTERNAL REVENUE SERVICE, U.S. Attorney and U.S. Attorney General (md) |
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Att: 1
Notice of Consent
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| Wednesday, June 14, 2017 | ||
| 1 | 1
cmp
Complaint
Wed 06/14 12:10 PM
COMPLAINT against INTERNAL REVENUE SERVICE ( Filing fee $ 400 receipt number 0090-4990575) filed by MARGARET B. KWOKA.(Rosenbaum, Adina) |
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Att: 1
Civil Cover Sheet,
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Att: 2
Summons Summons to Attorney General,
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Att: 3
Summons Summons to US Attorney,
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Att: 4
Summons Summons to Internal Revenue Service
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utility
Case Assigned/Reassigned
Thu 06/15 11:02 AM
Case Assigned to Judge Amit P. Mehta. (md) |
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