U.S. District Court Dismisses Taxpayer’s FOIA, Non-FOIA Claims for Failure to Exhaust Administrative Remedies

The U.S. District Court for the District of Columbia granted summary judgment to the IRS on Taxpayer’s FOIA claims and dismissed his non-FOIA claims, holding that Taxpayer failed to exhaust administrative remedies. Taxpayer, an individual, submitted four FOIA requests to the IRS seeking tax documents related to his family’s businesses, as well as four Form 4506-T requests for tax transcripts. The IRS asked the taxpayer to provide proof of his right to access the requested records, but he failed to respond. The taxpayer then filed suit alleging violations of FOIA, the APA, and IRC §6103. The court held that the ...