Public.Resource.org v. United States Internal Revenue Service

Filing 91

MOTION for Attorney Fees filed by Public.Resource.org. Motion Hearing set for 9/16/2015 02:00 PM in Courtroom 2, 17th Floor, San Francisco before Hon. William H. Orrick. Responses due by 8/12/2015. Replies due by 8/19/2015. (Attachments: # 1 Declaration, # 2 Exhibit A, # 3 Exhibit B, # 4 Declaration, # 5 Proposed Order)(Burke, Thomas) (Filed on 7/29/2015)

2013
Initials
BURKT
CALLJ
CULLK
LAIDD
LIISA
LONRO
MASTB

Timekeeper
Thomas Burke
Jason J. Callan
Kathleen Cullinan
Dan Laidman
Alexis Liistro
Ronald G. London
Bret Masterson

Rate
585
210
290
330
355
515
205

2013 TOTAL

Hours
75.6
1.1
12.3
28.9
32.1
29.8
4.7

Fees
$ 44,226.00
$
231.00
$ 3,567.00
$ 9,537.00
$ 11,395.50
$ 15,347.00
$
963.50

184.5 $ 85,267.00

2014
Initials
BURKT
LAIDD
LONRO

Timekeeper
Thomas Burke
Dan Laidman
Ronald G. London

Rate
620
355
540

2014 TOTAL:

Hours
91.1
116.2
23.3

Fees
$ 56,482.00
$ 41,251.00
$ 12,582.00

230.6 $ 110,315.00

2015
Initials
BURKT
LAIDD
LONRO

Timekeeper
Thomas Burke
Dan Laidman
Ronald G. London
2015 TOTAL :
GRAND TOTAL:

Rate
645
395
565

Hours Fees
$16,834.50
26.1
$4,858.50
12.3
4 $ 2,260.00
42.4

$23,953.00

457.5 $ 219,535.00

0200593-000001 PUBLIC.RESOURCE.ORG - PRO BONO: Public.Resource v. IRS (Billable Pro Bono)
Date
Initials
Name
3/15/2013 BURKT Thomas Burke

$

Rates
585.00

Hours
1.6 $

Amount
Description
936.00 Brief factual research regarding potential filing and
related strategy issues
1.6 $
936.00 Further factual research regarding potential FOIA
action against the IRS and review factual
background information
3.1 $
1,813.50 Further factual research regarding IRS policy to be
challenged by Public Resource; meeting in San
Francisco with Mr. Malamud
0.4 $
116.00 Review background materials to prepare to draft
FOIA letter
2.2 $
638.00 Communicate with T. Burke regarding strategy for
drafting letter to IRS; research whether FOIA
requires agencies to release data in given format

3/26/2013 BURKT

Thomas Burke

$

585.00

3/29/2013 BURKT

Thomas Burke

$

585.00

4/7/2013 CULLK

Kathleen Cullinan

$

290.00

4/9/2013 CULLK

Kathleen Cullinan

$

290.00

4/10/2013 BURKT

Thomas Burke

$

585.00

1.6 $

4/10/2013 CULLK

Kathleen Cullinan

$

290.00

7.4 $

4/10/2013 LONRO

Ronald G. London

$

515.00

0.5 $

4/11/2013 BURKT

Thomas Burke

$

585.00

1.4 $

4/12/2013 BURKT

Thomas Burke

$

585.00

0.6 $

4/12/2013 CULLK

Kathleen Cullinan

$

290.00

2.3 $

5/6/2013 BURKT

Thomas Burke

$

585.00

0.6 $

5/9/2013 BURKT

Thomas Burke

$

585.00

0.5 $

5/16/2013 BURKT

Thomas Burke

$

585.00

0.2 $

5/23/2013 BURKT

Thomas Burke

$

585.00

0.8 $

936.00 Review IRS’s news release and analysis of
implications for client’s FOIA litigation; further
assist K. Cullinan regarding legal arguments,
supporting FOIA case law and issues for demand
letter; update client
2,146.00 Correspond with R. London regarding FOIA
requirements for releasing data in electronic
format; review FOIA cases dealing with rule that
agencies must provide materials in the requested
format; draft letter to IRS regarding request for
Form 990 data
257.50 E-confer with K. Cullinan regarding FOIA
requester's right to receive agency records in form
designated by requester
819.00 Review and revise demand letter to IRS and
exchange of communications with client regarding
same
351.00 Revise and finalize demand letter to the IRS re
FOIA denial and provide guidance to K. Cullinan
regarding related issues
667.00 Revise letter draft per Mr. Malamud's instructions,
and finalize same for sending to the IRS
351.00 Review letter response from the IRS (declining
request) and exchange of communications with
Mr. Malamud
292.50 Review new information regarding IRS filing
change and exchange with Mr. Malamud
117.00 Exchange of communications with Mr. Malamud
regarding
468.00 Further review of background information
(including recent news reports) regarding public
need for IRS non-profit information; telephone
conference with Mr. Malamud regarding

Date
Initials
Name
5/30/2013 BURKT Thomas Burke

$

Rates
585.00

Hours
4.6 $

Amount
Description
2,691.00 Further factual research and organize key points
for draft complaint
3,334.50 Further draft FOIA complaint; telephone
conference with Carl Malamud regarding

5/31/2013 BURKT

Thomas Burke

$

585.00

5.7 $

6/3/2013 BURKT

Thomas Burke

$

585.00

2.4 $

1,404.00 Further prepare draft FOIA Complaint and analysis
of issues regarding potential APA claim

6/4/2013 BURKT

Thomas Burke

$

585.00

2.7 $

6/5/2013 BURKT

Thomas Burke

$

585.00

2.7 $

1,579.50 Further revise and prepare draft FOIA Complaint
and begin review of potential exhibits to use as
attachments
1,579.50 Further review of background information
provided by Mr. Malamud and further selection of
exhibits to use in support of FOIA complaint

6/6/2013 BURKT

Thomas Burke

$

585.00

2.3 $

6/7/2013 BURKT

Thomas Burke

$

585.00

3.6 $

6/10/2013 BURKT

Thomas Burke

$

585.00

0.2 $

117.00 Review new information from Mr. Malamud

6/11/2013 BURKT

Thomas Burke

$

585.00

0.7 $

409.50 Further exchange of communications with Mr.
Malamud regarding revisions to draft Complaint
and initial review of further edits/additions

6/12/2013 BURKT

Thomas Burke

$

585.00

0.6 $

351.00 Further coordinate edits to complaint and client
feedback and detailed exhibits to support same

6/12/2013 LONRO

Ronald G. London

$

515.00

0.2 $

103.00 Confer with T. Burke re strategy issues re filing
FOIA complaint

6/14/2013 BURKT
6/14/2013 LONRO

Thomas Burke
Ronald G. London

$
$

585.00
515.00

1.1 $
1.3 $

6/15/2013 LONRO

Ronald G. London

$

515.00

1 $

643.50 Further revise draft Complaint
669.50 Confer with T. Burke regarding FOIA appeal to
district court; review complaint and provide
feedback on same
515.00 Further revisions to draft complaint appealing FOIA
denial

6/16/2013 BURKT

Thomas Burke

$

585.00

1 $

585.00 Review further edits to draft Complaint and
attention to final factual issues regarding same

6/16/2013 LONRO

Ronald G. London

$

515.00

3.2 $

1,648.00 Further revisions to FOIA complaint and confer
with client regarding same

6/17/2013 BURKT

Thomas Burke

$

585.00

1.2 $

702.00 Further revisions to FOIA complaint and confer
with client regarding same

6/17/2013 LONRO

Ronald G. London

$

515.00

3.8 $

1,957.00 Further factual and legal research regarding IRS
denial of FOIA request in preparation for filing of
FOIA action

1,345.50 Conference with Mr. Malamud regarding further
clarification of issues regarding PR’s processing of
Form 990’s and themes for complaint; further
prepare complaint
2,106.00 Further analysis of IRS rules implicated by potential
FOIA action and further revise complaint; exchange
of communications with Mr. Malamud regarding

Date
Initials
Name
6/18/2013 BURKT Thomas Burke

$

Rates
585.00

Hours
0.7 $

Amount
Description
409.50 Finalize edits to FOIA/APA complaint, coordinate
filing and service of complaint and respond to
issues raised by client
154.50 Final edits to complaint; confer on service of
process
409.50 Review background information regarding the
initially assigned Magistrate Judge; exchange of
communications with Mr. Malamud regarding

6/18/2013 LONRO

Ronald G. London

$

515.00

0.3 $

6/27/2013 BURKT

Thomas Burke

$

585.00

0.7 $

6/30/2013 BURKT

Thomas Burke

$

585.00

0.4 $

7/2/2013 BURKT

Thomas Burke

$

585.00

0.2 $

7/9/2013 BURKT

Thomas Burke

$

585.00

0.4 $

234.00 Communication to Mr. Simmons regarding timing
of anticipated production and meet & confer
process (per the Court’s 7/3 Order); exchange of
communications with Mr. Malamud regarding

7/10/2013 BURKT

Thomas Burke

$

585.00

0.4 $

7/11/2013 BURKT

Thomas Burke

$

585.00

0.2 $

7/15/2013 BURKT

Thomas Burke

$

585.00

0.2 $

7/19/2013 BURKT

Thomas Burke

$

585.00

0.8 $

234.00 Initial factual research regarding Judge Orrick
(newly assigned) and forward same
117.00 Exchange of communications with Mr. Malamud
regarding
117.00 Exchange of communications with Mr. Malamud
regarding
468.00 Telephone conference with Mr. Malamud; followup exchange of communications with counsel for
the IRS regarding stipulation for extension of time

7/19/2013 LONRO
7/22/2013 BURKT

Ronald G. London
Thomas Burke

$
$

515.00
585.00

0.7 $
1.4 $

7/24/2013 LAIDD

Dan Laidman

$

330.00

1.7 $

8/27/2013 LAIDD

Dan Laidman

$

330.00

0.9 $

8/28/2013 LAIDD

Dan Laidman

$

330.00

0.7 $

8/28/2013 LONRO

Ronald G. London

$

515.00

0.5 $

8/30/2013 BURKT

Thomas Burke

$

585.00

0.2 $

9/3/2013 BURKT

Thomas Burke

$

585.00

2.6 $

234.00 Follow-up exchange of communications with Mr.
Malamud regarding
117.00 Exchange of communications with Mr. Malamud
regarding

360.50 Teleconference with Mr. Malamud
819.00 Exchange of communications with Mr. Malamud
regarding issues and strategy regarding; exchange
of communications with counsel for IRS regarding
extension request
561.00 Review complaint and attached exhibits
297.00 Analyze rules regarding requirements for filings in
FOIA context
231.00 Telephone conference with Mr. Malamud; review
relevant federal register notices regarding e-filing
and related correspondence
257.50 Teleconference with client and co-counsel
regarding status conference and next steps
117.00 Exchange of communications with counsel for IRS
regarding scheduling of telephone conference to
satisfy initial Case Management Conference
requirement
1,521.00 Initial review and analysis of IRS’s motion to
dismiss and legal research and legislative history
issues raised by same

Date
Initials
Name
9/3/2013 LAIDD Dan Laidman

$

Rates
330.00

Hours
0.8 $

Amount
Description
264.00 Review IRS' Motion to Dismiss and correspond
with team regarding Motion and preparation of
Opposition
154.50 Review government's motion to dismiss
99.00 Review IRS bulletin regarding FOIA compliance and
related correspondence; communicate with T.
Burke regarding preparation of Opposition to IRS'
Motion to Dismiss

9/3/2013 LONRO
9/4/2013 LAIDD

Ronald G. London
Dan Laidman

$
$

515.00
330.00

0.3 $
0.3 $

9/5/2013 BURKT

Thomas Burke

$

585.00

2.2 $

1,287.00 Review hearing and briefing deadline scheduling
conflicts and options to address same; prepare for
and lead telephone conference with Mr. Malamud
re response to IRS’s motion to dismiss and strategy
issues re upcoming CMC; coordination of initial
legal research efforts and further analysis of
scheduling issues raised by the potential filing a
cross motion for summary judgment concurrently
with client’s opposition to the government’s
motion to dismiss

9/5/2013 LAIDD

Dan Laidman

$

330.00

2 $

660.00 Telephone conference with Mr. Malamud, David
Halperin, T. Burke and R. London regarding; series
of exchanges with T. Burke and librarians regarding
obtaining legislative history for 26 U.S.C. 6104;
review legislative history materials for 26 U.S.C.
6104

9/5/2013 LONRO

Ronald G. London

$

515.00

1.1 $

566.50 Teleconference with client and follow-up work
rearding client's response to the motion to dismiss

9/6/2013 LAIDD

Dan Laidman

$

330.00

0.5 $

165.00 Communicate with B. Masterson regarding
legislative history of Internal Revenue Code Section
6104 ; review memorandum regarding legislative
history of Section 6104

9/6/2013 MASTB

Bret Masterson

$

205.00

1.8 $

9/8/2013 LAIDD

Dan Laidman

$

330.00

0.6 $

9/9/2013 BURKT

Thomas Burke

$

585.00

1.4 $

369.00 Research on legislative history of IRC section 6104,
for D. Laidman
198.00 Research law regarding interaction between FOIA
and other statutes providing for disclosure of
agency records
819.00 Telephone conference with IRS’s counsel regarding
CMC issues and agreement to vacate CMC,
reschedule hearing on motion to dismiss; update
clients regarding same and related issues; review
and revise draft stipulation and order re same

9/10/2013 BURKT

Thomas Burke

$

585.00

3.2 $

1,872.00 Further exchanges of communications with IRS’
counsel regarding IRS’s consent to joint stipulation
and briefing schedule for the litigation; further
review and analysis of legal issues raised by the
IRS’s motion to dismiss; brief Mr. Malamud on

Date
Initials
Name
9/10/2013 LAIDD Dan Laidman

$

Rates
330.00

Hours
0.1 $

Amount
Description
33.00 Communicate with T. Burke regarding logistics and
preparation of Opposition to Motion to Dismiss

9/11/2013 BURKT

Thomas Burke

$

585.00

1.3 $

760.50 Brief preparation and lead telephone conference
with DWT colleagues to discuss further legislative
and legal research points and initial thoughts on
opposing the IRS’ motion to dismiss; follow-up
guidance regarding further legal research into IRS’s
statutes; update clients regarding

9/11/2013 LAIDD

Dan Laidman

$

330.00

0.4 $

9/11/2013 LIISA

Alexis Liistro

$

355.00

0.6 $

9/11/2013 LONRO

Ronald G. London

$

515.00

1 $

9/12/2013 BURKT

Thomas Burke

$

585.00

0.4 $

9/12/2013 LAIDD

Dan Laidman

$

330.00

1.9 $

132.00 Review memorandum from R. London regarding
areas of research for preparation of motion to
dismiss; review order granting stipulation for
briefing schedule and setting new case
management conference
213.00 Brief T. Burke regarding initial legal research
related to 5 U.S.C. s 552 in relation to tax exempt
organizations
515.00 Prepare e-memo regarding research needs for
opposition to motion to dismiss and related followup
234.00 Review results of initial legal research re IRS
Section relied on in the motion to dismiss and
coordinate additional research
627.00 Communicate with B. Masterson regarding
legislative history of Internal Revenue Code
sections and FOIA; review memorandum from B.
Masterson and related legislative history materials;
communicate with T. Burke regarding

9/12/2013 MASTB

Bret Masterson

$

205.00

1.8 $

9/16/2013 LIISA

Alexis Liistro

$

355.00

12.2 $

9/17/2013 LAIDD

Dan Laidman

$

330.00

0.4 $

132.00 Review follow-up research memorandum from B.
Masterson regarding legislative history of Internal
Revenue Code sections and FOIA

9/17/2013 LIISA

Alexis Liistro

$

355.00

10.2 $

3,621.00 Further legal research regarding case law
presented in the IRS' motion to dismiss and further
prepare memorandum regarding same

9/17/2013 MASTB

Bret Masterson

$

205.00

1.1 $

9/18/2013 LAIDD

Dan Laidman

$

330.00

0.6 $

225.50 Further research on legislative history of IRC 6104,
for D. Laidman
198.00 Review research memorandum from A. Liistro and
follow-up memorandum from R. London regarding
legal arguments for Opposition to Motion to
Dismiss

369.00 Research on legislative history of IRC 6104, for D.
Laidman
4,331.00 Conduct legal research research in response to
case law presented in the IRS' motion to dismiss
and outline key information regarding same

Date
Initials
Name
9/18/2013 LIISA
Alexis Liistro

$

Rates
355.00

Hours
5.1 $

Amount
Description
1,810.50 Further legal researchcase law presented in the
IRS' motion to dismiss and further revise memo
summarizing same for use in opposition to the IRS'
motion to dismiss
257.50 Begin review of research results for opposing
motion to dismiss

9/18/2013 LONRO

Ronald G. London

$

515.00

0.5 $

9/19/2013 BURKT

Thomas Burke

$

585.00

1.3 $

760.50 Further analysis of issues raised by legislative
history (for both FOIA and the key IRS’ codes) and
other initial research and further coordinate
preparations with D. Laidman; telephone
conference with Mr. Malamud re same

9/19/2013 LAIDD

Dan Laidman

$

330.00

0.4 $

9/19/2013 LIISA

Alexis Liistro

$

355.00

4 $

9/19/2013 LONRO

Ronald G. London

$

515.00

1.2 $

9/20/2013 BURKT

Thomas Burke

$

585.00

1.8 $

132.00 Review memorandum from R. London regarding
analysis of IRS' Motion to Dismiss and arguments
for Opposition to Motion to Dismiss and outline
additional issues re same
1,420.00 Further revise memorandum regarding legal
reseach into case law relied on by the IRS and
related issues
618.00 Review research on issues raised by motion to
dismiss and draft outline of opposition
1,053.00 Further analysis of legal research and legislative
history information and provide further direction
to D. Laidman and R. London re arguments to
make for Opposition brief

9/20/2013 LAIDD

Dan Laidman

$

330.00

0.9 $

9/20/2013 LONRO
9/22/2013 LAIDD

Ronald G. London
Dan Laidman

$
$

515.00
330.00

3.3 $
1.7 $

9/23/2013 LAIDD

Dan Laidman

$

330.00

9.1 $

9/23/2013 LONRO

Ronald G. London

$

515.00

5 $

9/24/2013 BURKT

Thomas Burke

$

585.00

5.8 $

9/24/2013 LAIDD

Dan Laidman

$

330.00

2.8 $

9/24/2013 LONRO

Ronald G. London

$

515.00

3.6 $

1,854.00 Further work on opposition to Motion to Dismiss

9/25/2013 BURKT

Thomas Burke

$

585.00

0.7 $

409.50 Exchange of communications with Mr. Malamud
regarding potential edits to

297.00 Communicate with T. Burke and R. London
regarding preparation of Opposition to Motion to
Dismiss and arguments for Opposition; review
legislative history of Internal Revenue Code
sections
1,699.50 Work on opposition to motion to dismiss
561.00 Review legislative history materials for Internal
Revenue Code provisions at issue in Motion to
Dismiss
3,003.00 Research and draft portion of Opposition
responding to argument that Internal Revenue
Code Section 6104 supersedes FOIA and refine
arguments in Opposition brief
2,575.00 Research and initial drafting of arguments in
opposition to motion to dismiss
3,393.00 Review key appellate authorities and revise draft
Opposition to IRS’s motion to dismiss
924.00 Research and draft insert to Opposition regarding
FOIA requirements for producing electronic
records; prepare portion of Opposition regarding
argument that Internal Revenue Code provision
supersedes FOIA

Date
Initials
Name
9/25/2013 LAIDD Dan Laidman

$

Rates
330.00

Hours
0.2 $

Amount
Description
66.00 Review correspondence regarding revisions to
Opposition to Motion to Dismiss
309.00 Revisions to draft opposition to motion to dismiss

9/25/2013 LONRO

Ronald G. London

$

515.00

0.6 $

9/27/2013 CALLJ

Jason J. Callan

$

210.00

1.1 $

9/27/2013 LAIDD

Dan Laidman

$

330.00

0.4 $

9/27/2013 LONRO

Ronald G. London

$

515.00

1.3 $

9/30/2013 BURKT

Thomas Burke

$

585.00

1.4 $

10/4/2013 BURKT

Thomas Burke

$

585.00

0.7 $

10/17/2013 BURKT

Thomas Burke

$

585.00

0.3 $

10/18/2013 BURKT

Thomas Burke

$

585.00

0.2 $

10/24/2013 BURKT

Thomas Burke

$

585.00

0.2 $

10/25/2013 BURKT

Thomas Burke

$

585.00

0.6 $

10/25/2013 LAIDD

Dan Laidman

$

330.00

0.7 $

10/25/2013 LONRO

Ronald G. London

$

515.00

0.2 $

10/31/2013 BURKT

Thomas Burke

$

585.00

0.4 $

11/4/2013 BURKT

Thomas Burke

$

585.00

0.3 $

175.50 Coordinate telephone conference with Mr.
Gelblum regarding compliance with the Court’s
ADR selection requirement and related issues;
update client regarding same

11/5/2013 BURKT

Thomas Burke

$

585.00

0.7 $

409.50 Telephone conference with Mr. Gelblum regarding
upcoming Case Management Conference and ADR
options; update Mr. Malamud regarding

11/8/2013 BURKT

Thomas Burke

$

585.00

0.2 $

11/12/2013 BURKT

Thomas Burke

$

585.00

0.5 $

117.00 Exchange of communications with counsel for IRS
regarding selection of ADR options
292.50 Review and prepare required ADR notice and
exchange of communications with counsel for IRS
regarding next steps and upcoming case deadlines
and options for same; update client regarding

231.00 Cite check plaintiff's opposition to motion to
dismiss for T. Burke
132.00 Review subsequent history of key cases cited in
Opposition and communicate with T. Burke and R.
London regarding same
669.50 Further work on opposition to motion to dismiss
819.00 Finalize and proof Opposition to Motion to Dismiss
and exchange of communications with client
regarding same
409.50 Exchange of communications (both emails and
telephone calls) with counsel for the IRS regarding
terms of unopposed Motion to Stay
175.50 Exchange of communications with counsel for IRS
regarding rescheduling of hearing for motion to
dismiss
117.00 Further exchange of communications regarding
scheduling of hearing on motion to dismiss
117.00 Exchange of communications with counsel for IRS
regarding scheduling of new hearing date on
motion to dismiss and confirm 12/18
351.00 Update client regarding IRS’s Reply brief and
exchange of communications with Mr. Malamad
regarding
231.00 Review IRS' Reply in Support of Motion to Dismiss
103.00 Review government's opposition to motion to
dismiss
234.00 Respond to inquiry from Mr. Malamad regarding

Date
Initials
Name
11/13/2013 BURKT Thomas Burke

$

Rates
585.00

Hours
0.3 $

Amount
Description
175.50 Exchange of communications with counsel for IRS
regarding upcoming Case Management Conference
and coordinate new stipulation continuing same

11/13/2013 LONRO
11/15/2013 BURKT

Ronald G. London
Thomas Burke

$
$

515.00
585.00

0.2 $
0.7 $

11/18/2013 BURKT

Thomas Burke

$

585.00

0.3 $

103.00 Review and revise draft stipulation to move CMC
409.50 Prepare for and represent client during ADR
conference with the Court’s ADR coordinator (to
request a settlement conference with a magistrate
judge)
175.50 Provide update to client regarding initial telephone
conference with the Court’s ADR coordinator and
proposed ADR strategy

11/18/2013 LAIDD

Dan Laidman

$

330.00

0.2 $

11/19/2013 BURKT

Thomas Burke

$

585.00

0.4 $

11/19/2013 LAIDD

Dan Laidman

$

330.00

1.5 $

495.00 Prepare Stipulation and Proposed Order to
continue hearing on Motion to Dismiss and CMC in
light of mediation

11/20/2013 BURKT

Thomas Burke

$

585.00

0.3 $

175.50 Review and revise proposed stipulation (regarding
ADR process) and update client regarding status

11/25/2013 BURKT

Thomas Burke

$

585.00

0.2 $

11/26/2013 BURKT

Thomas Burke

$

585.00

0.4 $

117.00 Exchange of communications with Mr. Gelblum
regarding status of revisions to draft joint
stipulation regarding ADR and continuance of
hearing on motion to dismiss
234.00 Further revise draft Joint Stipulation regarding ADR
and scheduling and exchange of communications
with IRS’ counsel regarding same

11/27/2013 BURKT

Thomas Burke

$

585.00

0.2 $

12/18/2013 LAIDD

Dan Laidman

$

330.00

0.1 $

12/23/2013 BURKT

Thomas Burke

$

585.00

0.2 $

1/6/2014 BURKT

Thomas Burke

$

620.00

0.7 $

1/8/2014 BURKT

Thomas Burke

$

620.00

0.4 $

66.00 Review correspondence with update on status of
ADR
234.00 Participate in further telephone conference with
the Court’s ADR coordinator and counsel for INS to
confirm ADR options and scheduling issues
(including proposed joint stipulation)

117.00 Secure approval of revised joint stipulation and
update client regarding
33.00 Review ADR Clerk's Notice Appointing Mediator
and communicate with T. Burke regarding
mediator
117.00 Review and respond to correspondence from Court
appointed mediator regarding upcoming
telephone conference
434.00 Exchange of communications with Mr. Malamud
regarding upcoming conference with the Court’s
ADR mediator and key information needed for
same; follow-up conference with Mr. Malamud
regarding
248.00 Prepare for telephone conference with the Court’s
Mediator

Date
Initials
Name
1/9/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
1.4 $

Amount
Description
868.00 Brief preparation for conference call with federal
mediator and represent Public.Resource.Org in
planning call to schedule prompt mediation;
update Mr. Malamud regarding developments

1/10/2014 BURKT

Thomas Burke

$

620.00

0.7 $

1/14/2014 BURKT

Thomas Burke

$

620.00

0.8 $

1/14/2014 LAIDD

Dan Laidman

$

355.00

1.2 $

1/15/2014 BURKT

Thomas Burke

$

620.00

0.3 $

434.00 Exchange of communications with Mr. Malamud
regarding logistics and planning for upcoming
judicial mediation
496.00 Initial review and analysis of the IRS’s mediation
statement and coordinate review and critique of
same and related series of communications with
Mr. Malamud
426.00 Review IRS' Mediation Letter and communicate
with Mr. Malamud and T. Burke regarding followup research
186.00 Exchange of communications with Mr. Malamud
regarding

1/15/2014 LAIDD

Dan Laidman

$

355.00

0.5 $

1/17/2014 BURKT

Thomas Burke

$

620.00

1.8 $

1/17/2014 LAIDD

Dan Laidman

$

355.00

2.4 $

1/21/2014 BURKT

Thomas Burke

$

620.00

0.3 $

1/22/2014 BURKT

Thomas Burke

$

620.00

0.5 $

1/23/2014 BURKT

Thomas Burke

$

620.00

0.3 $

1/24/2014 BURKT

Thomas Burke

$

620.00

7.2 $

177.50 Research factual issues raised by IRS' mediation
letter
1,116.00 Exchange of communications with Mr. Malamud
regarding responding to IRS’s position regarding
accessibility of the requested 990 data; revise and
edit Public.Resource.Org’s pre-settlement
response to the IRS (raising questions about the
IRS’s factual positions); lead telephone conference
with Mr. Malamud and D. Laidman

852.00 Research and draft memorandum to T. Burke
regarding factual issues raised by IRS' Mediation
Letter and strategy moving forward; telephone
conference with Mr. Malamud and T. Burke
regarding
186.00 Exchange of communications with Mr. Malamud
regarding; communication to court mediator
regarding issues ahead of Friday’s mediation
310.00 Telephone conference with federal mediator
regarding mediation issues ahead of Friday’s
mediation in San Francisco
186.00 Exchange of communications with Mr. Malamud re
logistics
4,464.00 Further prepare for and represent Mr. Malamud at
court-ordered mediation with the IRS at the Ninth
Circuit building in San Francisco; post-mediation
follow-up exchange of communications with Mr.
Malamud

Date
Initials
Name
1/27/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
2.3 $

Amount
Description
1,426.00 Review and edit Mr. Malamud’s post-mediation
memo; telephone conference with Mr. Gelblum
regarding his initial review of same and initial
feedback from his IRS supervisor regarding broad
scope of Mr. Malamud’s settlement proposal

1/29/2014 BURKT

Thomas Burke

$

620.00

0.1 $

1/31/2014 BURKT

Thomas Burke

$

620.00

0.3 $

2/6/2014 BURKT

Thomas Burke

$

620.00

0.6 $

2/10/2014 BURKT

Thomas Burke

$

620.00

1.3 $

806.00 Telephone conference with counsel for IRS and
federal mediator to learn update on IRS
consideration of the settlement offer and followup exchange of communications with Mr.
Malamud regarding issues regarding same

2/11/2014 BURKT

Thomas Burke

$

620.00

0.2 $

2/12/2014 BURKT

Thomas Burke

$

620.00

0.8 $

124.00 Exchange of communications with Mr. Malamud
regarding status of mediation feedback and the
launching of his anti-IRS video
496.00 Review IRS’s proposed summary of action for IRS’s
approval and follow-up exchange of
communications with counsel for IRS regarding
same and to revise language; circulate revised
language to Mr. Malamud

2/14/2014 BURKT

Thomas Burke

$

620.00

1.7 $

1,054.00 Series of communications with Mr. Malamud
regarding; review IRS’s further settlement
response and initial further communications with
Mr. Malamud regarding; prepare draft response to
IRS regarding the need for personal involvement of
the Commissioner of the IRS

2/14/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

2/18/2014 BURKT

Thomas Burke

$

620.00

0.6 $

35.50 Review correspondence regarding case status and
potential settlement terms
372.00 Exchange of communications with Mr. Malamud
regarding; follow-up exchange of communications
with Mr. Gelblum regarding confirmation of
procedural posture of case if IRS accepted
settlement approach and next steps

2/18/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

2/21/2014 BURKT

Thomas Burke

$

620.00

0.3 $

186.00 Exchange of communications with Mr. Malamud

3/4/2014 BURKT

Thomas Burke

$

620.00

0.1 $

62.00 Exchange of communications with Mr. Malamud
regarding

62.00 Exchange of communications with Mr. Malamud
regarding status
186.00 Further exchange of communications with Mr.
Malamud regarding
372.00 Further exchange of communications with counsel
for the IRS, federal mediator and client regarding
further settlement discussions

35.50 Review correspondence regarding case status and
potential settlement terms

Date
Initials
Name
3/5/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
1.2 $

Amount
Description
744.00 Participate in follow-up settlement conference
with the federal mediator and the IRS and provide
update to Mr. Malamud; follow-up exchange of
communications with clients and attention to
related stipulation and order to further continue
motion practice in the matter

3/5/2014 LAIDD

Dan Laidman

$

355.00

1 $

355.00 Prepare stipulation to continue hearing date and
review correspondence related to status of
settlement discussions

3/17/2014 BURKT

Thomas Burke

$

620.00

0.3 $

186.00 Conference with opposing counsel regarding
approval for filing stipulation to further continue
motion practice

3/17/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

3/18/2014 LAIDD

Dan Laidman

$

355.00

0.4 $

142.00 Review recent D.C. District Court FOIA opinion
relevant to this litigation

3/27/2014 BURKT

Thomas Burke

$

620.00

0.7 $

434.00 Review recent DC FOIA opinion (regarding public’s
right of access to dictate format of documents
requested) and forward same to counsel for IRS

3/28/2014 BURKT

Thomas Burke

$

620.00

0.6 $

372.00 Exchange of communications with IRS regarding
pushback re proposed involvement of the IRS
Commissioner in any potential resolution; analysis
of options and exchange of communications with
Mr. Malamud

3/28/2014 LAIDD

Dan Laidman

$

355.00

0.2 $

3/31/2014 BURKT

Thomas Burke

$

620.00

0.6 $

71.00 Review correspondence regarding status of
settlement discussions and strategy moving
forward
372.00 Further exchange of communications with Mr.
Gelblum regarding IRS’s settlement position;
update clients regarding same; follow-up
conference with Mr. Malamud

3/31/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

4/1/2014 BURKT

Thomas Burke

$

620.00

1.2 $

4/1/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

4/3/2014 BURKT

Thomas Burke

$

620.00

0.3 $

Dan Laidman

$

355.00

0.1 $

4/14/2014 LAIDD

35.50 Review updated stipulation to continue hearing on
Motion to Dismiss and related correspondence

35.50 Review correspondence related to status of
settlement discussions
744.00 Prepare for and represent PublicResource.Org in
status telephone conference with counsel for IRS
and federal mediator; update Mr. Malamud
35.50 Review correspondence regarding call with
mediator and opposing counsel
186.00 Further exchange of communications with Mr.
Gelblum regarding IRS’s update and status report
to Mr. Malamud
35.50 Review correspondence regarding status of
mediation and strategy moving forward

Date
Initials
Name
4/22/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
0.4 $

Amount
Description
248.00 Exchange of communications with Mr. Malamud
regarding status of litigation and background
regarding earlier communications with IRS
regarding PR’s mediation/settlement offer; further
follow-up with counsel for IRS regarding status
update

4/22/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

4/23/2014 BURKT

Thomas Burke

$

620.00

0.4 $

4/23/2014 LAIDD

Dan Laidman

$

355.00

0.2 $

4/25/2014 BURKT

Thomas Burke

$

620.00

0.2 $

4/25/2014 LAIDD

Dan Laidman

$

355.00

1.3 $

35.50 Review correspondence regarding status of
mediation and strategy moving forward
248.00 Further exchange of communications with counsel
for the IRS regarding status of the IRS’s
consideration/acceptance of Public.Resource.Org’s
settlement proposal; update Mr. Malamud
regarding
71.00 Attention to Court's notice of potential
reassignment of this action to another judge
124.00 Attention to litigation status update from counsel
for the IRS and update client
461.50 Review case reassignment materials and new
judge's requirements for Case Management
Statement and begin preparation of Case
Management Statement; communicate with T.
Burke regarding Court's revision of notice of
reassignment

4/28/2014 BURKT

Thomas Burke

$

620.00

0.3 $

186.00 Exchange of communications with Mr. Malamud
regarding

5/19/2014 BURKT

Thomas Burke

$

620.00

0.5 $

310.00 Telephone conference with D. Laidman regarding
confirmation of upcoming scheduling issues (for
Case Management Conference and hearing on
motion to dismiss) and exchange of
communications with Mr. Malamud

5/19/2014 LAIDD

Dan Laidman

$

355.00

1.5 $

532.50 Analyze procedural and logistical issues for
litigation resuming following mediation, including
review of the Court's rules, telephone calls with
the clerk, and communications with T. Burke

6/9/2014 LAIDD

Dan Laidman

$

355.00

3.5 $

6/10/2014 BURKT

Thomas Burke

$

620.00

2.3 $

1,242.50 Prepare Case Management Statement and
communicate with T. Burke regarding same
1,426.00 Review and revise draft Case Management
Conference Statement and follow-up conference
with D. Laidman regarding same; obtain client
approval for Case Management Conference and
forward to counsel for IRS regarding same and
finalize same; analysis of potential declarants in
support of CIR regarding its anticipated motion for
summary judgment

6/10/2014 LAIDD

Dan Laidman

$

355.00

0.3 $

106.50 Review revisions to Case Management Statement
and related correspondence

Date
Initials
Name
6/11/2014 LAIDD Dan Laidman

$

Rates
355.00

Hours
0.7 $

Amount
Description
248.50 Prepare Certification of Interested Parties and
assist with finalizing and filing of Case
Management Report
177.50 Review materials and correspondence from client
regarding status of case and IRS-related project

6/16/2014 LAIDD

Dan Laidman

$

355.00

0.5 $

6/18/2014 BURKT

Thomas Burke

$

620.00

7.3 $

4,526.00 Prepare for hearing on IRS’ motion to dismiss
(including review of pleadings and key appellate
cases) and pre-hearing meeting with Mr.
Malamud; represent Public.Resource.Org at
hearing before Judge Orrick to successfully oppose
the IRS’ motion to dismiss and initial Case
Management Conference

6/19/2014 BURKT

Thomas Burke

$

620.00

0.2 $

124.00 Conference with R. London regarding key issues
raised by Judge Orrick at hearing on motion to
dismiss and potential discovery issues and related
scheduling

6/19/2014 LONRO

Ronald G. London

$

540.00

0.3 $

162.00 Confer with T. Burke regarding hearing on motion
to dismiss and pleading cycle, discovery on
summary judgment and outline issues to anticipate
going forward

6/20/2014 BURKT

Thomas Burke

$

620.00

0.6 $

372.00 Review and analysis of the Court’s opinion
regarding denial of the IRS’ motion to dismiss and
exchange of communications with Mr. Malamud

6/20/2014 LONRO

Ronald G. London

$

540.00

0.5 $

6/23/2014 LAIDD

Dan Laidman

$

355.00

1 $

6/25/2014 BURKT

Thomas Burke

$

620.00

0.2 $

270.00 Review decision denying motion to dismiss, ememo to T. Burke regarding same
355.00 Review Court's Order denying IRS' Motion to
Dismiss and related correspondence and attention
to followup issues raised by same
124.00 Exchange of communications with Mr. Gelblum
regarding status of IRS’ proposed MSJ briefing
schedule

6/26/2014 BURKT

Thomas Burke

$

620.00

0.3 $

6/26/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

6/26/2014 LONRO

Ronald G. London

$

540.00

0.1 $

7/1/2014 LAIDD

Dan Laidman

$

355.00

0.2 $

7/2/2014 BURKT

Thomas Burke

$

620.00

0.5 $

186.00 Exchange of communications with Mr. Gelblum
regarding proposed briefing schedule for the
parties’ MSJs and solicit input from co-counsel
regarding scheduling issues
35.50 Review IRS' proposed briefing schedule and related
correspondence
54.00 Review proposed briefing schedule; e-memo to T.
Burke regarding same
71.00 Review IRS' proposed briefing schedule and
communicate with T. Burke regarding same
310.00 Exchange of communications regarding revised
briefing schedule (including client/co-counsel
approval of same) and coordinate filing of same
with the District Court

Date
Initials
Name
7/2/2014 LAIDD Dan Laidman

$

Rates
355.00

Hours
0.1 $

Amount
Description
35.50 Review revised proposed briefing schedule and
related communications

7/3/2014 BURKT

Thomas Burke

$

620.00

0.2 $

124.00 Confirm briefing schedule and coordinate filing of
same with the Court

7/28/2014 BURKT

Thomas Burke

$

620.00

0.3 $

7/29/2014 BURKT

Thomas Burke

$

620.00

0.2 $

186.00 Exchange of communications with Mr. Gelblum
regarding proposed briefing schedule regarding
further one-week continuance per Mr. Gelblum’s
request.
124.00 Provide update to Mr. Malamud regarding
scheduling in the parties’ cross-motions for
summary judgment

7/29/2014 LAIDD

Dan Laidman

$

355.00

0.1 $

7/30/2014 BURKT

Thomas Burke

$

620.00

1.4 $

7/30/2014 LAIDD

Dan Laidman

$

355.00

0.4 $

142.00 Communicate with T. Burke regarding strategy for
cross motions for summary judgment

7/31/2014 BURKT

Thomas Burke

$

620.00

2.6 $

1,612.00 Further analysis of issues regarding cross-motions
for summary judgment and exchange of
communications with Mr. Malamud; exchange of
communications with Mr. Gelblum regarding
Answer to be filed by the IRS

7/31/2014 LAIDD

Dan Laidman

$

355.00

1 $

355.00 Review timing issues for the Government's filing of
its Answer and related issues after denial of
motion to dismiss

8/1/2014 BURKT

Thomas Burke

$

620.00

2.7 $

1,674.00 Review IRS’s Answer and exchange of
communications with Mr. Malamud and others;
finalize summary of potential declarants and issues
to anticipate regarding cross-motions for summary
judgment for Mr. Malamud and follow-up
exchange of communications with Mr. Malamud

8/1/2014 LAIDD

Dan Laidman

$

355.00

0.4 $

142.00 Review IRS' Answer and related correspondence

8/6/2014 BURKT

Thomas Burke

$

620.00

1.4 $

868.00 Review Mr. Malamud’s proposed technical
declarations and follow-up telephone conference
with Mr. Malamud regarding

8/7/2014 BURKT

Thomas Burke

$

620.00

0.7 $

8/11/2014 BURKT

Thomas Burke

$

620.00

0.2 $

434.00 Provide update to team regarding declarations
work being outlined by Mr. Malamud and related
issues
124.00 Exchange of communications with Mr. Gelblum
regarding proposed hearing date for the parties
joint motion

35.50 Review revised proposed briefing schedule and
related correspondence
868.00 Conference with D. Laidman regarding legal issues
raised by upcoming cross-motions for summary
judgment (scope of declaratory relief possible,
potential discovery, potential declarants); further
outline and analysis of issues regarding same

Date
Initials
Name
8/13/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
1.4 $

Amount
Description
868.00 Conference with R. London regarding the IRS’
anticipated summary judgment motion and
Public.Resource.Org’s anticipated strategy re
same; initial review and analysis of extensive
summary judgment filing by the IRS and exchange
of communications with Mr. Malamud regarding

8/13/2014 LAIDD

Dan Laidman

$

355.00

0.6 $

213.00 Review IRS' Motion for Summary Judgment and
related correspondence

8/14/2014 BURKT

Thomas Burke

$

620.00

1.4 $

868.00 Further review and coordinate collective review of
the IRS’s extensive motion for summary judgment
and supporting paperwork regarding same

8/14/2014 LAIDD

Dan Laidman

$

355.00

0.6 $

213.00 Review IRS' Motion for Summary Judgment and
attached declarations and exhibits

8/15/2014 BURKT

Thomas Burke

$

620.00

2.1 $

1,302.00 Conference with R. London regarding key strategy
issues raised by the IRS’s extensive summary
judgment motion and initial analysis of issues to
address re same; conference with Mr. Malamud;
further review of key declarations relied on by the
IRS; coordinate team meeting to discuss and
organize response to the IRS’s summary judgment
motion

8/15/2014 LONRO

Ronald G. London

$

540.00

0.2 $

108.00 Confer with T. Burke regarding government's
summary judgment motion

8/18/2014 BURKT

Thomas Burke

$

620.00

0.7 $

434.00 Follow-up exchange with Mr. Malamud regarding
issues regarding

8/18/2014 LAIDD

Dan Laidman

$

355.00

1.7 $

603.50 Review IRS' or Motion for Summary Judgment and
supporting declarations and exhibits

8/18/2014 LONRO

Ronald G. London

$

540.00

1.7 $

8/19/2014 LONRO

Ronald G. London

$

540.00

1 $

918.00 Review IRS' MSJ and attached exhibits; begin
research for opposition and cross-motion
540.00 Research for summary judgment motion

8/20/2014 BURKT

Thomas Burke

$

620.00

2.6 $

8/20/2014 LAIDD

Dan Laidman

$

355.00

2.2 $

781.00 Analyze draft declarations from Mr. Malamud, and
review IRS' Motion for Summary Judgment and
attached declarations and exhibits

8/21/2014 BURKT

Thomas Burke

$

620.00

1.4 $

868.00 Further review and analysis of issues to address in
client’s opposition to the IRS’ motion for summary
judgment and lead telephone conference with Mr.
Malamud

8/21/2014 LAIDD

Dan Laidman

$

355.00

1.1 $

390.50 Telephone conference with Mr. Malamud
regarding strategy for cross-motion for summary
judgment and supporting evidence

1,612.00 Further review and analysis of IRS’s supporting
declarations and identify issues and questions to
address in preparation for strategy telephone call

Date
Initials
Name
8/21/2014 LONRO Ronald G. London

$

Rates
540.00

Hours
1 $

Amount
Description
540.00 Meeting with litigation team regarding response to
IRS motion and issues

8/24/2014 BURKT

Thomas Burke

$

620.00

0.6 $

372.00 Review draft declaration of Ms. Noveck in support
of Public.Resource.Org’s Opposition and Summary
Judgment Motion

8/27/2014 BURKT

Thomas Burke

$

620.00

0.6 $

372.00 Review materials from Mr. Malamud regarding

9/2/2014 LAIDD

Dan Laidman

$

355.00

0.7 $

248.50 Communicate with T. Burke regarding preparation
of Cross-Motion for Summary Judgment; prepare
outline for Cross-Motion for Summary Judgment

9/3/2014 LAIDD

Dan Laidman

$

355.00

2.4 $

852.00 Research case law and legislative history regarding
E-FOIA Amendments for preparation of CrossMotion for Summary Judgment

9/4/2014 LAIDD

Dan Laidman

$

355.00

0.3 $

106.50 Research case law and legislative history regarding
E-FOIA Amendments for preparation of CrossMotion for Summary Judgment

9/5/2014 LAIDD

Dan Laidman

$

355.00

0.5 $

9/6/2014 LONRO

Ronald G. London

$

540.00

0.9 $

9/8/2014 BURKT

Thomas Burke

$

620.00

0.6 $

9/8/2014 BURKT

Thomas Burke

$

620.00

0.4 $

177.50 Further prepare outline of Cross-Motion for
Summary Judgment
486.00 Review draft outline of opposition to IRS motion
for summary judgment, draft declarations in
support of same, and case law relevant to same;
notate draft outline
372.00 Attention to status of work on draft opposition and
related logistics
248.00 Review and follow-up exchange of
communications with R. London and D. Laidman
regarding legal research and issues to prepare for
to oppose the IRS’ motion and support PR’s cross
motion for summary judgment

9/8/2014 LAIDD

Dan Laidman

$

355.00

0.9 $

319.50 Review case law regarding E-FOIA for preparation
of Cross-Motion for Summary Judgment

9/8/2014 LONRO

Ronald G. London

$

540.00

0.3 $

162.00 E-confer with D. Laidman and T. Burke regarding
response to summary judgment motion; forward
case law markups for use in same

9/9/2014 BURKT

Thomas Burke

$

620.00

1.5 $

930.00 Lead telephone conference with R. London and D.
Laidman regarding further coordination of work re
cross-motion for summary judgment; review and
revise draft outline by D. Laidman regarding
Opposition ad Cross-Motion for Summary
Judgment

9/9/2014 LAIDD

Dan Laidman

$

355.00

3.7 $

1,313.50 Telephone conference with T. Burke and R. London
regarding strategy for Cross Motions; revise outline
for Cross-Motion for Summary Judgment

Date
Initials
Name
9/9/2014 LONRO Ronald G. London

$

Rates
540.00

Hours
1 $

Amount
Description
540.00 Tele-confer with T. Burke and D. Laidman regarding
opposition and cross-motion on summary
judgment

9/10/2014 LAIDD

Dan Laidman

$

355.00

8.3 $

2,946.50 Research and draft Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment

9/11/2014 LAIDD

Dan Laidman

$

355.00

9.1 $

3,230.50 Research and draft Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment

9/12/2014 BURKT

Thomas Burke

$

620.00

2.3 $

1,426.00 Further review and revise declarations in support
of cross-motion for summary judgment (including
review of materials referenced in links in the draft
declarations)

9/12/2014 LAIDD

Dan Laidman

$

355.00

0.3 $

106.50 Review declarations in support of Cross-Motion for
Summary Judgment and related correspondence

9/13/2014 LONRO

Ronald G. London

$

540.00

1.6 $

864.00 Work on cross-motion for summary judgment and
opposition to IRS summary judgment motion

9/14/2014 BURKT

Thomas Burke

$

620.00

0.7 $

9/15/2014 BURKT

Thomas Burke

$

620.00

2.3 $

434.00 Further review and revise declaration of CIR
declarant and follow-up exchange of
communications with Mr. Malamad
1,426.00 Further review and revise declarations in support
of Public.Resource.Org’s cross summary judgment
and opposition brief

9/16/2014 LONRO

Ronald G. London

$

540.00

4.2 $

2,268.00 Research for and work on summary judgment
opposition and cross-motion

9/17/2014 LONRO

Ronald G. London

$

540.00

1.8 $

9/18/2014 BURKT

Thomas Burke

$

620.00

2.8 $

972.00 Work on summary judgment cross-motion and
opposition
1,736.00 Further edit and revise declarations in support of
Public.Resource.Org’s Omnibus Opposition and
Motion for Summary Judgment

9/18/2014 LONRO

Ronald G. London

$

540.00

0.8 $

432.00 E-memo to T. Burke regarding input on draft
summary judgment declarations

9/21/2014 LAIDD

Dan Laidman

$

355.00

0.8 $

284.00 Research and draft Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment

9/22/2014 BURKT

Thomas Burke

$

620.00

1.4 $

868.00 Further review and revise declarations in support
of Public.Resource.Org’s motion for summary
judgment; further assist D. Laidman regarding
evidentiary objections and further edits to draft
Opposition and Motion for Summary Judgment

9/22/2014 LAIDD

Dan Laidman

$

355.00

3.3 $

1,171.50 Research and draft Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment

Date
Initials
Name
9/23/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
0.8 $

Amount
Description
496.00 Further revise factual declarations to support
Public.Resource.Org’s motion for summary
judgment; further exchange of communications
with Mr. Malamud
1,349.00 Research and draft Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment
868.00 Further review proposed edits to the draft motion
and revise same; further attention to status of
revised declarations to support same

9/23/2014 LAIDD

Dan Laidman

$

355.00

3.8 $

9/24/2014 BURKT

Thomas Burke

$

620.00

1.4 $

9/24/2014 LAIDD

Dan Laidman

$

355.00

0.5 $

9/24/2014 LONRO

Ronald G. London

$

540.00

2.2 $

9/25/2014 BURKT

Thomas Burke

$

620.00

2.7 $

1,674.00 Further revise and reorganize declaration of Mr.
Malamud; further revise and edit memorandum of
points and authorities in support of
Public.Resource.Org's opposition and motion for
summary judgment

9/25/2014 LAIDD

Dan Laidman

$

355.00

2.8 $

9/25/2014 LONRO

Ronald G. London

$

540.00

0.4 $

9/26/2014 BURKT

Thomas Burke

$

620.00

2.6 $

994.00 Revise Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment
216.00 Review revisions to MSJ and near-final draft of
same
1,612.00 Further review and revise Public.Resource.Org’s
Opposition brief and further exchange of feedback
from Mr. Malamud regarding same; further revise
Mr. Malamud’s supporting declaration and further
follow-up with Mr. Malamud regarding same;
conference with D. Laidman regarding final
logistics regarding same

9/26/2014 LAIDD

Dan Laidman

$

355.00

3.1 $

1,100.50 Revise Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment; prepare Proposed Order in support of
Cross-Motion; revise declaration in support of
Cross-Motion and communicate with Mr.
Malamud regarding

9/27/2014 LAIDD

Dan Laidman

$

355.00

3.1 $

1,100.50 Revise declarations in support of Cross-Motion for
Summary Judgment/Opposition to IRS' Motion for
Summary Judgment and communicate with Mr.
Malamud and T. Burke regarding same

9/29/2014 BURKT

Thomas Burke

$

620.00

0.7 $

177.50 Review revisions to Cross-Motion for Summary
Judgment/Opposition to IRS' Motion for Summary
Judgment
1,188.00 Review and propose revisions to draft summary
judgment opposition/cross-motion

434.00 Review and finalize Public.Resource.Org’s
Opposition and Cross-Motion for summary
judgment and assist to finalize same

Date
Initials
Name
9/29/2014 LAIDD Dan Laidman

$

Rates
355.00

Hours
3.9 $

Amount
Description
1,384.50 Revise and finalize for filing Cross-Motion for
Summary Judgment/Opposition to IRS' Motion for
Summary Judgment; revise and finalize for filing
declarations in support of Cross-Motion for
Summary Judgment/Opposition to IRS' Motion for
Summary Judgment

10/1/2014 LAIDD

Dan Laidman

$

355.00

0.6 $

213.00 Communicate with T. Burke regarding briefing
schedule and review correspondence with clerk
regarding clarification of deadlines; communicate
with Mr. Malamud and N. Majorko regarding

10/29/2014 LAIDD
10/30/2014 BURKT

Dan Laidman
Thomas Burke

$
$

355.00
620.00

0.4 $
0.8 $

142.00 Review IRS' Reply/Opposition brief
496.00 Initial review and analysis of the Government’s
Opposition to Public.Resource.Org’s Motion for
Summary Judgment and supplemental
declarations and followup issues raised by same

10/30/2014 LAIDD

Dan Laidman

$

355.00

1.8 $

10/31/2014 BURKT

Thomas Burke

$

620.00

0.7 $

10/31/2014 LAIDD

Dan Laidman

$

355.00

0.5 $

11/1/2014 BURKT

Thomas Burke

$

620.00

0.7 $

639.00 Review IRS' Reply/Opposition Brief and supporting
supplemental declarations
434.00 Conferences with R. London and D. Laidman
regarding issues raised by IRS’ opposition brief and
additional declarations
177.50 Telephone conference with T. Burke regarding
strategy for responding to IRS' Reply/Opposition
Brief
434.00 Series of communications with Mr. Malamud
regarding issues raised by the IRS' Opposition brief
and strategy to respond to same

11/1/2014 LAIDD

Dan Laidman

$

355.00

0.4 $

11/1/2014 LONRO

Ronald G. London

$

540.00

1 $

11/3/2014 BURKT

Thomas Burke

$

620.00

0.5 $

310.00 Further exchange of communications with Mr.
Malamud regarding IRS’ Opposition and Reply
strategy; circulate IRS’ request for a further
continuance of the hearing on the cross-motions
for summary judgment and update Mr. Malamud

11/6/2014 BURKT

Thomas Burke

$

620.00

0.3 $

186.00 Further exchange of communications with Mr.
Malamud regarding

11/6/2014 LAIDD

Dan Laidman

$

355.00

0.4 $

142.00 Communicate with T. Burke regarding strategy for
Reply in Support of Cross-Motion for Summary
Judgment

142.00 Review correspondence from Mr. Malamud, T.
Burke and R. London analyzing IRS' Opposition to
Cross-Motion for Summary Judgment
540.00 Initial review of IRS cross-opp/reply

Date
Initials
Name
11/8/2014 BURKT Thomas Burke

$

Rates
620.00

Hours
0.8 $

Amount
Description
496.00 Review draft supplemental declarations for Mr.
Malamud and Ms. Noveck and provide guidance;
respond to inquiry from Mr. Gelblum regarding his
request to reschedule the current hearing on the
cross-motions for summary judgment

11/11/2014 BURKT

Thomas Burke

$

620.00

0.2 $

124.00 Further review options re new hearing date for
cross-motions for summary judgment

11/11/2014 LAIDD

Dan Laidman

$

355.00

0.6 $

213.00 Review court rules regarding continuance and
communicate with T. Burke regarding IRS' request
to postpone summary judgment hearing

11/13/2014 BURKT

Thomas Burke

$

620.00

0.3 $

186.00 Further exchange of communications with Mr.
Gelblum regarding rescheduling and
handling/approval of stipulation regarding same

11/13/2014 LAIDD

Dan Laidman

$

355.00

1 $

11/14/2014 LONRO

Ronald G. London

$

540.00

1.6 $

11/17/2014 BURKT

Thomas Burke

$

620.00

0.2 $

11/17/2014 LAIDD

Dan Laidman

$

355.00

1 $

11/19/2014 LAIDD

Dan Laidman

$

355.00

0.7 $

11/20/2014 BURKT

Thomas Burke

$

620.00

0.6 $

11/20/2014 LAIDD

Dan Laidman

$

355.00

7.2 $

11/21/2014 LAIDD

Dan Laidman

$

355.00

5.5 $

1,952.50 Research and draft Reply in Support of CrossMotion for Summary Judgment

11/24/2014 LAIDD

Dan Laidman

$

355.00

2.8 $

994.00 Research and draft Reply in Support of CrossMotion for Summary Judgment

11/25/2014 LAIDD

Dan Laidman

$

355.00

2.6 $

11/26/2014 LAIDD

Dan Laidman

$

355.00

5.8 $

11/30/2014 LAIDD

Dan Laidman

$

355.00

4.1 $

923.00 Research and draft Reply in Support of CrossMotion for Summary Judgment
2,059.00 Research and draft Reply in Support of CrossMotion for Summary Judgment
1,455.50 Research and draft Reply in Support of CrossMotion for Summary Judgment

Thomas Burke

$

620.00

1.2 $

12/1/2014 BURKT

355.00 Review stipulation to continue summary judgment
hearing and communicate with T. Burke and R.
London regarding same; review draft affidavits
from Mr. Malamud
864.00 Revisions to draft summary judgment reply
declarations
124.00 Exchange of communications with D. Laidman and
R. London regarding preparing Reply brief and
outline for same and feedback regarding
supplemental declarations to support Reply
355.00 Communicate with T. Burke and R. London
regarding strategy for Reply in Support of CrossMotion for Summary Judgment
248.50 Prepare outline for Reply in Support of CrossMotion for Summary Judgment
372.00 Review and revise outline regarding Reply brief
and exchange of communications with Mr.
Malamud regarding same
2,556.00 Research and draft Reply in Support of CrossMotion for Summary Judgment

744.00 Initial review and analysis of draft Reply brief and
revisions to same

Date
Initials
Name
12/1/2014 LAIDD Dan Laidman

$

Rates
355.00

Hours
3.8 $

Amount
Description
1,349.00 Research and draft Reply In Support of CrossMotion for Summary Judgment

12/1/2014 LONRO

Ronald G. London

$

540.00

1.5 $

810.00 Review and revise reply to opposition/reply to
motion for summary judgment

12/2/2014 BURKT

Thomas Burke

$

620.00

1.3 $

12/3/2014 BURKT

Thomas Burke

$

620.00

1.2 $

806.00 Further review and edit draft Reply brief (including
changes made by D. Laidman)
744.00 Review and final revisions to Reply brief and
exchange of communications with Mr. Malamud

12/3/2014 LAIDD

Dan Laidman

$

355.00

3.3 $

12/3/2014 LONRO

Ronald G. London

$

540.00

1.2 $

12/4/2014 LAIDD

Dan Laidman

$

355.00

1.1 $

12/5/2014 BURKT

Thomas Burke

$

620.00

0.8 $

496.00 Final review and edits to PR.Org’s Reply brief in
support of its cross motion for summary judgment;
exchange of communications with Mr. Malamud re

12/5/2014 LAIDD

Dan Laidman

$

355.00

1.2 $

426.00 Revise and finalize for filing Reply In Support of
Cross-Motion for Summary Judgment

1/5/2015 BURKT

Thomas Burke

$

645.00

1.3 $

838.50 Exchange of communications regarding key
questions to anticipate for oral argument and
initial preparations for same

1/5/2015 LAIDD

Dan Laidman

$

395.00

0.1 $

1/7/2015 LAIDD

Dan Laidman

$

395.00

1.6 $

632.00 Prepare memorandum to T. Burke analyzing
potential questions and answers for summary
judgment hearing preparation

1/9/2015 LAIDD

Dan Laidman

$

395.00

1.4 $

553.00 Prepare memorandum to T. Burke analyzing
potential questions and answers for summary
judgment hearing preparation

1/11/2015 LAIDD

Dan Laidman

$

395.00

0.3 $

118.50 Review e-memorandum from R. London regarding
potential questions and answers for summary
judgment hearing preparation

1/11/2015 LONRO

Ronald G. London

$

565.00

1.7 $

960.50 Re-review summary judgment submissions and
draft potential questions from the bench, answers
thereto, and additional observations, to assist
preparation for argument on same

1/13/2015 BURKT

Thomas Burke

$

645.00

3.5 $

1,171.50 Revise Reply In Support of Cross-Motion for
Summary Judgment
648.00 Review revised summary judgment reply and make
further revisions to same
390.50 Revise Reply In Support of Cross-Motion for
Summary Judgment

39.50 Communicate with T. Burke regarding preparation
for summary judgment hearing

2,257.50 Begin review of key pleadings re parties’ crossmotion for summary judgment; exchange of
communications with Mr. Malamud regarding
upcoming summary judgment hearing

Date
Initials
Name
1/14/2015 BURKT Thomas Burke

$

Rates
645.00

Hours
6 $

Amount
Description
3,870.00 Further review key pleadings, key case law and
outline talking points for hearing on cross-motions
for summary judgment and represent PR.Org at
oral argument before Judge Orrick; post hearing
conference with Mr. Gelblum; conferences with
Mr. Malamud regarding

1/14/2015 LAIDD

Dan Laidman

$

395.00

0.1 $

1/21/2015 BURKT

Thomas Burke

$

645.00

0.6 $

39.50 Communicate with T. Burke regarding summary
judgment hearing
387.00 Review and analysis of DOJ’s revised declaration
and exchange of communications with Mr.
Malamud regarding

1/21/2015 LAIDD

Dan Laidman

$

395.00

0.1 $

39.50 Review IRS' corrected Dwayne Ross declaration

1/29/2015 BURKT

Thomas Burke

$

645.00

1.2 $

774.00 Review and analysis of Judge Orrick’s motion
granting summary judgment for
Public.Resource.Org including implications and
next steps; conference with Mr. Malamud

1/29/2015 LAIDD

Dan Laidman

$

395.00

0.7 $

276.50 Review Court's Summary Judgment ruling and
communicate with T. Burke regarding next steps

1/29/2015 LONRO

Ronald G. London

$

565.00

0.6 $

339.00 Review district court decision; confer with T. Burke
regarding filing and negotiating settlement for
attorneys fees, and fee-waiver for production of
records

1/30/2015 BURKT

Thomas Burke

$

645.00

0.3 $

193.50 Review current billing information for this matter
(to confirm current fees/costs) and exchange of
communications with counsel for the IRS regarding
request for extension of time to file fees motion
and prospect for settlement

2/4/2015 BURKT

Thomas Burke

$

645.00

0.5 $

2/4/2015 LAIDD

Dan Laidman

$

395.00

1.2 $

322.50 Exchange of communications with counsel for IRS
approving 30 day extension of time for PR.Org to
file its fees motion; review and revise proposed
stipulation and order; update Mr. Malamud
regarding same
474.00 Prepare Stipulation and Proposed Order to
Continue Fee Motion Deadline

2/8/2015 BURKT

Thomas Burke

$

645.00

0.2 $

129.00 Follow-up email to Mr. Sanders regarding approval
of stipulation re fees and follow-up exchange of
communications with Mr. Malamud regarding
same

2/9/2015 BURKT

Thomas Burke

$

645.00

0.2 $

129.00 Exchange of communications with Mr. Sanders
regarding approval of stipulation and order
regarding fees and coordinate filing of same

Date
Initials
Name
2/18/2015 BURKT Thomas Burke

$

Rates
645.00

Hours
0.1 $

Amount
Description
64.50 Email to Mr. Sanders requesting update from IRS
regarding potential appeal and/or resolution of
fees
64.50 Update Mr. Malamud regarding status of request
for attorneys’ fees
516.00 Email to Mr. Sanders requesting consent to
additional 30 day extension to file fees motion;
further review and edit entries for DWT’s fees
documentation to provide to the IRS

2/23/2015 BURKT

Thomas Burke

$

645.00

0.1 $

3/4/2015 BURKT

Thomas Burke

$

645.00

0.8 $

3/12/2015 BURKT

Thomas Burke

$

645.00

2.5 $

3/23/2015 BURKT

Thomas Burke

$

645.00

0.3

$193.50 Exchange of communications with Mr. Sanders
regarding timing issues regarding IRS' review of
PR.org's request for fees and request by US
Solicitor General for additional time to consider
Nith Circujit appeal and exchange of
communications with Mr. Malamud regarding
same

3/24/2015 BURKT

Thomas Burke

$

645.00

0.6 $

387.00 Conference with Mr. Malamud regarding
requested extension; follow-up conference with
Mr. Sanders regarding same; update Mr. Malamud
regarding status

3/26/2015 BURKT

Thomas Burke

$

645.00

0.2 $

3/26/2015 LAIDD

Dan Laidman

$

395.00

0.5 $

129.00 Review and approve proposed stipulation and
order prepared by the IRS and request
confirmation that IRS will timely address PR.Org’s
fees demand
197.50 Review IRS' proposed Stipulation to continue
document production and fee motion deadlines
and communicate with T. Burke regarding same

3/30/2015 BURKT

Thomas Burke

$

645.00

0.1 $

3/30/2015 LAIDD

Dan Laidman

$

395.00

0.2 $

4/1/2015 BURKT

Thomas Burke

$

645.00

0.3 $

4/8/2015 BURKT

Thomas Burke

$

645.00

0.1 $

4/21/2015 BURKT

Thomas Burke

$

645.00

0.1 $

5/4/2015 BURKT

Thomas Burke

$

645.00

0.1 $

1,612.50 Further review time entries and redact work
privileged information

64.50 Exchange of communications with Mr. Sanders
regarding IRS’ protective appeal and update re
PR.Org’s fees request
79.00 Review IRS' Notice of Appeal and Ninth Circuit
docketing information and briefing schedule
193.50 Further exchange of communications with Mr.
Malamud and D. Laidman regarding
filing/declarations logistics to support PR.Org’s
filing
64.50 Further follow-up with Mr. Sanders regarding the
IRS’ position regarding PR.Org’s attorneys’ fees
demand
64.50 Follow-up request to Mr. Sanders for information
about the IRS’ position regarding payment of
PR.Org’s fees and pursing appeal
64.50 Confirm 5 day stipulation to the IRS but declining
future stipulations without further information

Date
Initials
Name
5/5/2015 BURKT Thomas Burke

$

Rates
645.00

Hours
0.7 $

Amount
Description
451.50 Review DOJ’s motion for stay and outline strategy
to respond to same; update Mr. Malamud
regarding same

5/5/2015 LAIDD
5/6/2015 LAIDD

Dan Laidman
Dan Laidman

$
$

395.00
395.00

0.3 $
0.1 $

118.50 Review IRS' Motion to Stay Pending Appeal
39.50 Review communications with team regarding
response to IRS' Motion to Stay
791.00 Draft opposition to motion for stay pending appeal

5/7/2015 LONRO

Ronald G. London

$

565.00

1.4 $

5/8/2015 LONRO

Ronald G. London

$

565.00

0.3 $

5/11/2015 BURKT

Thomas Burke

$

645.00

1.2 $

5/12/2015 BURKT

Thomas Burke

$

645.00

0.2 $

129.00 Finalize and file Opposition to agency’s motion to
stay

5/13/2015 BURKT

Thomas Burke

$

645.00

0.5 $

322.50 Prepare for and participate in telephone
conference with federal mediator regarding the
prospect of further settlement discussions

5/16/2015 BURKT

Thomas Burke

$

645.00

0.6 $

387.00 Review draft Congressional testimony materials
prepared by Mr. Malamud and provide update
regarding telephone conference with the federal
mediator

5/27/2015 BURKT

Thomas Burke

$

645.00

0.1 $

64.50 Renewed request to Mr. Sanders for IRS to grant
an additional extension of time for PR.Org to file
motion for attorneys’ fees

5/28/2015 BURKT

Thomas Burke

$

645.00

0.5 $

5/28/2015 LAIDD

Dan Laidman

$

395.00

3.1 $

6/1/2015 BURKT

Thomas Burke

$

645.00

0.3 $

322.50 Review Mr. Sanders’ response regarding status
and agreement to further extension of time to file
fees motion and strategize next steps to preserve
PR.Org’s time to see fees (.20); review and revise
Motion for Extension and supporting Burke
declaration (.30)
1,224.50 Prepare Motion for Extension of Time to File Fee
Motion and supporting declaration and revise and
finalize for filing
193.50 Attention to Judge Orrick’s Order continuing the
deadline for PR.Org to file its motion for fees and
follow-up conference with Mr. Malamud regarding
same

6/1/2015 LAIDD

Dan Laidman

$

395.00

0.1 $

6/2/2015 BURKT

Thomas Burke

$

645.00

0.3 $

6/4/2015 LAIDD

Dan Laidman

$

395.00

0.1 $

169.50 Work on opposition to motion to stay, e-memo to
T. Burke regarding same
774.00 Review and revise PR.Org’s Opposition to IRS’s
Motion to Stay and exchange of communications
with Mr. Malamud and co-counsel regarding final
edits to same

39.50 Review Order granting Motion for extension of
time to file fee motion
193.50 Exchange of communications with Mr. Malamud
regarding the Court’s expectation of a hearing on
the motion to stay and related issues
39.50 Review correspondence related to IRS' decision not
to pursue appeal

Date
Initials
Name
6/5/2015 BURKT Thomas Burke

$

Rates
645.00

Hours
1.5 $

Amount
Description
967.50 Series of communications with Mr. Sanders
regarding the IRS’ production of the withheld
records, other outstanding issues and update Mr.
Malamud re same; update and forward

6/8/2015 BURKT

Thomas Burke

$

645.00

0.5 $

6/8/2015 LAIDD
6/9/2015 BURKT

Dan Laidman
Thomas Burke

$
$

395.00
645.00

0.1 $
0.2 $

6/11/2015 LAIDD

Dan Laidman

$

395.00

0.3 $

118.50 Review IRS' Motion to Voluntarily Dismiss Appeal
and related correspondence

6/15/2015 BURKT

Thomas Burke

$

645.00

0.1 $

64.50 Email notice to Mr. Sanders of PR.Org’s intention
to file its motion for attorneys’ fees

6/24/2015 BURKT

Thomas Burke

$

645.00

0.3 $

6/24/2015 LAIDD

Dan Laidman

$

395.00

1.7 $

6/30/2015 LAIDD

Dan Laidman

$

395.00

0.3 $

193.50 Provide direction to D. Laidman to prepare brief
response to the IRS’s request to dismiss and
approve wording of same
671.50 Research and draft Response to IRS' Motion to
Voluntarily Dismiss Appeal and review subsequent
Ninth Circuit dismissal order
118.50 Communicate with T. Burke and R. London
regarding Ninth Circuit dismissal and next steps

GRAND TOTAL

322.50 Review and attention to the IRS’ request to vacate
hearing on motion to stay and follow-up exchange
of communications with Mr. Malamud regarding
same and status of outstanding attorneys’ fees
issues
39.50 Review IRS' notice withdrawing stay motion
129.00 Review IRS’ proposed stipulation re Dismissal of
Ninth Circuit Appeal and update Mr. Malamud
regarding status of same

457.5 $ 219,535.00