Ioane v. Commissioner of Internal Revenue Service

Filing 76

ORDER. IT IS ORDERED that the Motions for Summary Judgment 53 65 are GRANTED. As these motions dispose of all remaining claims, the Clerk shall close this case. FURTHER ORDERED that the Motion for In Camera Review 68 is DENIED. Signed by Judge Robert C. Jones on 2/25/2011. (Copies have been distributed pursuant to the NEF - MLC)

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I ma me tt sbude by s bmitng afdaviss n t tt 73 1 ) t y e hi r n u ti fi t howig ha he i or a i f lsw ihi t ecl m e exe p i Mï e v. A, F.d796, 00(t nf m ton a l t n h ai d m ton ndr CI 88 3 8 9h Ci. I ) 'l e ua ig a cli f e mpton,a dititc tmus ac or r 996 . tn val tn am or xe i src our t c d s sa i wei to( e y) ub tntal gh t ag nc amda t, o de tej tfc ton frn s o ue visprvi d h usiiai s o ondicls r aen t o to el db c nrr e ie c i terc r o b e ie c o (g n y r o c nr v le y o tay vd n e n h e o d r y vd n e f a e c ) b df t '1 (nen quoal omitd) a aih. d. itral ttons te . ' . i i ! page 2 of j ! i ! i i i ! ! i l M iner v. l UL'De 'o heNav 575F.d959, ( hCi. )( ttonst unotcil v p tft b . y, 3 963 9t r2009 ciai o fi a ' 2 r p t somi e . e orer t d) l j i 3 1 . 11 4 AN ALYSIS Pl ntf r ai ng cl m s t s ai ips em ni ai he econd and f t alege t Pl ntf made FOI ourh l hat ai if A E i E i 5 and Prvacy Actr i equess f t r ease ofcerai i or i on Jul 7,20082and A ugust25, t or he el t n nf maton y 6 2 009 r s c i y. ( ese d Am . e pe tvel se con compl 2 & Exs c,H)3 pl n ifale st r q ss . -3 . . aitf lge he e ue t E ; : 7 we ede e a d t a h h se au td a nita ie r di .( el .. r nid n h t e a xh se dmi srtv eme es Se ' ) d 8 9 A. Second Caus ofActon -Jul 7,2008 R eques e i y t ! ; I ! i i Def endantdeni Pl ntt sr ed ai ir eques i par . Def tn t endantw ihhel 53 pagesi f land 126 t d n ul i i ' : l J CSi I . OU Of3 pa sl a e i r s ons t le 5. S Le t 1 Sep .1 , ,ECF 0 I 1 ) l t 04 ge oc t d n e p e o t m ( ee ter , t 1 2008 Rg 1 a' t ; : i 1 No.4 a I ) Dee dan cie svea FOI e mpi f tewihhol n : xe i ( ( 1 7, t 1. fn t td e rl A xe tons or h t digs e mpton b)3) 1 (nf mai e mptdfom dicos eb a terlw- txi or tonofa terperonund 2 i or ton xe e r s l ur y noh a a nf mai noh s er 1 IR. j61 ()a r e s woul i ai fdealaxa nitai un IR. j6I e(), 3 . C. 03a nd elae d mp r e r t dmi srton der . C. 03()7) ' 1 e mpton( ( )( iertvepr e s at ne wor pr ct a d at n y-cl p i lge ) 4 xe i b)5 delb a i oc s , tor y k odu , n tor e i rvie s ; ent ! ; ! 1 ! : i ! E 1 e mpton( ()A)(e or c ldf lw e ore ntpuros s dicl ueofwhihc l 5 xe i b)7( rc ds ompie ora nf c me p e, s os r c oud 1 i ereewihenf c me prc edi s; mpi ( ()C)( ro i or to i lw 6 nt fr t ore nt o e ng lexe ton b)7( pes nalnf main n a 1 7 E i ; ! ! . js I 9 2 n t SA C, Pl ntf r er nott t dat he m ade t r I he ai if ef s o he e he eques ,butt t dat oft t o he e he r s ons f om t I Se e be Il 20 e p e r he RS, pt m r , 08. 3 ai ifdoesnotl hi exhi t ,buta pai aki r ew oft evi pl ntf abel s bis nst ng evi he denceatached t ! ! : . 2 rv ashsJ y7 2 0 rq et n teS pe e 1, 0 rso s teeo.A No e e 2 0 e el i ul , 0 8 e us a d h e tmb r 12 08 ep ne h rt v mb r , 20 r s ons f om D icl u e Ofi e 1 i c t s t tt of i e r ce ve a l te d t d M a 29, 09 e p e r s os r fc 3 ndi a e ha he f c e i d e t r a e y h at y 21 2009 t atw assepar el hand- dat as Augus 25,2009. El ed t sewher i t atachm ent appear e n he t s s a l t wih no f eter t ewert -/ z dae :M a 29 200 i t he di , us 25, han bl ts y , 9 n he a ng' r Aug t 2009a t et p th o ! l i : 22 oft Grtpa ( n it ) De ember3l 2009i t mi eoft Grtpa ( n itn) he s ge ha dwrten; c , n he ddl he s ge ha dwrte ; a M a 31 200 a t botom oft e Is pa ( rily ha it ) Pr s nd y , 9 t he t h a t ge pa ta l ndwrten . e umabl t si t e y, hi s h 23 l t Pl ntf r er t as Exhi tH i suppor ofhi f t cl m ,becaus i appear t be t eter ai if ef s o bi n t s ourh ai et so he E i ! 24 r f r e t ast M a 29, 2009 r que t howev r be a e M a 29,20 i t t pe rten da e e e r d o he y e s, e , c us y 09 s he y w it t i t he di oft e r que t a t r e s va i m uligen r ton c pi oft sdoc n he a ng h e s , nd he e xit rous t- e a i al o es hi umen t 25 W ih vari handwrit dat i varous l i . t ous ten es n i ocatons onl pi eofevi ùc b a igt dae(mon oh d ts Au t25,2 y ec de e e rn he t a g ter ae) gus 009.Thi wilbe s l I : i 1 ' : ! 4 . * ' i i ! @ E ! ! ' I e or e e r c ds dicl ur ofw hi h c d r a ona y b ex c e t c s i e an i va i nf c m nt e or , s os e c oul e s bl e pe t d o on tt ut n s on ! 2 o prva y) a e mpton()7)D)(e dsco ldf lw enore ntpumos , f i c ; nd xe i b( ( rcor mpie or a f c me es 3 dicls eofwhi c d dicls t i ntt ofaco i n i s c .De e dan de e Ie s o ur ch oul s o e he de iy nfde tal oure) f n t nid tms 4 6# #1 , nd l1a r dun ntw ih Iem 5 oe e antr que t d a tona i or aton w ih 9 0a s e da t t . f nd e s e ddii l nf m i t 5 r pectt Iems 7 and 8 becaus Pl ntf r es o t e ai if equest i or i abouta tus w ihout ed nf maton r t t 6 es abls ng he was t tusee orbenet ar . t ihi he r t sci y 7 oer endant scl m sofexempton ar suppored by a det l , t ry- par aph ' ai i e t aied hit one agr ë ' 1 : ë i i i : ë ' . 8 a da te ai ng t e mp i sa yi t e chpic ofwih d if mai ('eCa n m vi xpl ni he xe ton ppl ng o a e e t hel n or ton, â e ba 9 Af. Oc . 2 0,ECFNo.5 2) an Pl n ifpr c a olt l n c r r evie e i f, t 8, 01 3- , d aitf odu es bs u ey o onta y d nc n l r s ons ora e d cegi ng a i diaton ofba f t . A tached t hi f r pons 0 e p e ny vi en vi ny n c i d aih t o s our es es, ! i l j j ! 1 Plitfpo u e o l ad caainrc u t gtepo e ua hsoyo tec s i p ra d l ani rd cs ny elrto eo ni h rcd rl itr fh ae n at n f n 1 cli ngtath h sn r eve ted ume sta h ebe nwihh d.( eI neDe ,Oc. 2 ami h e a ot ec i d h oc nt h t av e t el Se oa cl, t 1 27,l 0,ECF No.6 a 4'1 . ECFNo.6 a 4) Th Cour gr nt t e motonf s 3 01 2, t ,* , # 9, t . e t a sh i or umma y r 4 ! 1 j dgme a a ns tes c c s ofa ton. 4 u nt s gai t h e ond au e ci i : ' 15 B. Four Caus ofActon -M ay 29,2009 Request th e i ë : i ' I 7. i E 1 6 Def da de e Pl i if sr que tc e ni ce t i c i i lc e an ot r en nt ni d a ntf ' e s onc r ng ra n rm na as s d he l7 docum ent bel ng t t Deparm entofJus i ori naly becaus i coul notby 1 r eas s ongi o he t tce gi l et d aw el e l8 docum ent bel ng t anot agency,even i i t pos es on oft I s ongi o her f n he s si he RS. Def endantl er at 19 conduct a m or t ough sear and i i s ed e bor ch dentsed ome r ponsve docum ent ,s e ofw hi i es i s om ch t i r 2 rlae i flo i p r.Dee d n asg e tesac t Al i Godti, on tdta ' 0 eesd n ul rn at fn at sind h erh o i a lsen wh oe ht c 2I Age tM i el Ca a e oft Oa a Calf ni Fi d Ofieoft Crmi lI e tga i n ch e s r z he klnd, ior a el fc he i na nv s i ton 22 Deparm entw asassi t gned t Pl ntf crm i case and t Casar woul t ef e have any o ai ips i nal hat ez d her or I i ' : ! i E 23 r s e pons v i or a i i t I pos e son. Ca a ez s a c i ntfed 1 p gesof i e nf m ton n he RS' s s i s r ' e r h de i i 35 a ! ( E i ; E 24 rs onsv doc nsan as ldgr dj ydoc n N o docum ent wer j ae peti ng c p ie ume t d eae an ur ume t s e oc td rani . 25 t Ie s E t r o tm h ough H oft r qu t Def nda r e e 20 unr c e pa esa 1 r da t d he e es . e nt elas d eda t d g nd 4 e c e Page 4 of 5 ' ( ! ; . ' i ; . ; : I ' 1 i ! 1 I ! E 1 pa es a iwihh d 1 pa s i l n t grn uyd me .Def da i ntfest g , nd t t el 0l ge ,ncudig he a dj r ocu nt en ntde ii he 2 f l wige c pin : e t n3i c nu cinwi IR. j6l ( )an Fe R. i p. ol n x e to s Ex mp i n o j n to t c. 03 a d d. crm. o o h . 3 6() Ex mpto 6;a Ex in7( . e ; e in nd empto C) 4 De e n ' cl i sofe empto a e s ppore b a de ai , t nt ni e p ag a f nda t s a m x in r u td y t l we y- n ar r ph ed p i ! 5 afda te ai ngt e mpi a yi t e chpic ofwih d if mai Le fi vi xpl ni he xe tons ppl ng o a e e thel nor ton,s e 6 G l ol t nAfL Nov, 201 ECF No. 2) a Pl n ifpr du e a ol el no c tar dsei 1, 23, 0, 65- , nd aitf o c s bs ut y on r y 7 evi dence i r pons orany evi n es e dence gi ng any i caton ofbad f t . The Cour gr st vi ndi i aih t ant he ! E l i ; ' 8 motonf s i or umma'j mt a a i ttef t c eofa i l udg nt s gans h ourh aus cton. y 9 C M oi f I Came aRe e ton or n r viw 1 0 I c r r e i a opraeonl :unde ceti Imie crumsan es' r te n amea eviw s ppr it y s l r ran i td ic t c 'whee h l l E ! i ' Il p cafda ts ppori tee ubi fi vi u tng h xempi s(h fV gh ide ' i toova . fi Rai n v ton te $au n n x' s ' ) t gue' on sis . ' 1 us oe to l.35 F. 1 72,1 2(t ci. ) Thepu i asd t s te i 2 p' /av ' - 4 ' 0 08 9h r2004 . c 3d blc f avis ubmitd n l t sc eaedeaie en 3 hi as r t ld ought s por s o up t ummayj dgme i tea en eofc tayevi nc r u ntn h bs c onrr de e . I l4 ofevi dence ofbad f t Pl ntf baspr ded no such evi aih. ai if ovi dence, 15 CO NC LUSION : ; i . 1 6 I I HEREBY ORDERED t tt Motonsf Summar J dgme ( Nos 53,65 TS ha he i or yu nt ECF , ) l7 ar G RA NTED, Ast e m otonsdipos ofal r e hes i s e l emai ng cl m s t Cl k s lcl e t case. ni ai , he er hal os he I ; i i i ' ! 1 8 I I FURTHER ORDERED t tt e M o i f I Ca r Reviw ( No. )i TS ha h ton or n me a e ECF 68 s I DENI 9 ED, 20 21 I I SO ORD ERED. T S i ! i 22 Dat t s 25t ofFebr y,2011. ed hi h uar . ! i : 23 . ' ' . j ' ! ' 24 25 kO Unied t T C. ONES J t Di rctJudge es sti . ë I I ! l E ; I pa 5of 5 ge

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