Microsoft Corporation v. Internal Revenue Service
Filing
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ORDER re Defendant's 55 Unopposed Motion for Extension of Time. The Court extends the deadline for filing a motion for summary judgment up to and including 1/28/2022. Signed by Judge Ricardo S. Martinez. (SB)
HONORABLE RICARDO S. MARTINEZ
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IN THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF WASHINGTON
AT SEATTLE
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MICROSOFT CORPORATION,
NO. 2:15-cv-00369 RSM
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Plaintiff,
vs.
INTERNAL REVENUE SERVICE,
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Defendant.
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MICROSOFT CORPORATION,
NO. 2:15-cv-00850 RSM
Plaintiff,
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FOURTH CONSENT MOTION AND ORDER
REGARDING CASE SCHEDULE
vs.
INTERNAL REVENUE SERVICE,
Defendant.
The above-captioned actions are for declaratory and injunctive relief under the Freedom
of Information Act (“FOIA”), 5 U.S.C. § 552, as amended, and the Administrative Procedure
Act, 5 U.S.C. § 701 et seq. The parties jointly request that these actions remain open and that the
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FOURTH CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-00369, 2:15-cv-00850)
U.S. Department of Justice, Tax Division
Ben Franklin Station , P.O. Box 227
Washington, D.C. 20044
202-616-8994 (Phone)
202-524-6866 (Fax)
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Court approve the parties’ agreed upon, modified schedule set forth in paragraph 3, below. In
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support of this request, the parties state the following:
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1.
On September 17, 2021, the Court issued a modified case management order
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adopting the parties’ proposed revised schedule and case management order. Under that
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schedule, the IRS was required to file a motion for summary judgment by December 3, 2021.
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2.
Counsel for the IRS and Microsoft have had regular discussions over the past
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months to identify and attempt to narrow the issues for which summary judgment briefing would
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be necessary. By letters dated September 22, 2021 and November 10, 2021, Microsoft
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acknowledged that the IRS had addressed some of its concerns, and summarized a variety of
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outstanding issues it had raised previously regarding the IRS’s productions, draft declarations,
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and draft Vaughn indices, including certain exemption claims. The IRS responded to certain of
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the issues raised by Microsoft by letter dated November 23, 2021. The IRS is in the process of
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responding to Microsoft’s remaining concerns, and the parties are still engaging in good faith
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negotiations to narrow the issues that may be addressed in summary judgment proceedings.1
3.
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The IRS accordingly requests, and Microsoft consents, to extend the remaining
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deadline for the filing of the IRS’s motion for summary judgment. The IRS thus requests that
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the Court adopt a case schedule extending the deadline for filing a motion for summary judgment
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up to and including January 28, 2022 for both of the above-captioned cases.
4.
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Recognizing that the parties continue to engage in good faith negotiations, the
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parties agree that evidence of the IRS’s efforts to address Microsoft’s concerns, including any
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revisions to previously exchanged declarations or exemption claims, is not admissible to prove
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that the IRS’s search was unreasonable or that the IRS’s exemption claims were improper.
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As set forth in more detail in the motion in the associated FOIA case also before this Court, 2:15-cv01605, the IRS is in the process of supplementing its draft revised Vaughn index in that case with
approximately 3,400 additional entries. The IRS, with Microsoft’s consent, has requested an identical
extension of time for filing for summary judgment in that case.
FOURTH CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-00369, 2:15-cv-00850)
U.S. Department of Justice, Tax Division
Ben Franklin Station , P.O. Box 227
Washington, D.C. 20044
202-616-8994 (Phone)
202-524-6866 (Fax)
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5.
The parties jointly request that these actions remain open and that the Court enter
an order adopting the case schedule proposed in paragraph 3.
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Respectfully submitted this 2nd day of December, 2021.
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BAKER & McKENZIE LLP
By: s/ Daniel A. Rosen
Daniel A. Rosen, NYBA #2790442
Pro Hac Vice
452 Fifth Avenue
New York, NY 10018
Tel: (212) 626-4272
Fax: (212) 310-1600
Email: daniel.rosen@bakermckenzie.com
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Attorney for Plaintiff Microsoft Corporation
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U.S. DEPARTMENT OF JUSTICE
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By:
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s/ Stephen S. Ho
Stephen S. Ho
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 227
Washington, DC 20044
Tel: (202) 616-8994
Fax: (202) 514-6866
Email: stephen.s.ho@usdoj.gov
Attorney for Defendant Internal Revenue Service
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FOURTH CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-00369, 2:15-cv-00850)
U.S. Department of Justice, Tax Division
Ben Franklin Station , P.O. Box 227
Washington, D.C. 20044
202-616-8994 (Phone)
202-524-6866 (Fax)
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CERTIFICATE OF SERVICE
I certify that I served a true and correct copy of the foregoing JOINT MOTION via the
Court’s electronic case filing system on December 2, 2021.
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/s Stephen S. Ho
STEPHEN S. HO
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FOURTH CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-00369, 2:15-cv-00850)
U.S. Department of Justice, Tax Division
Ben Franklin Station , P.O. Box 227
Washington, D.C. 20044
202-616-8994 (Phone)
202-524-6866 (Fax)
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ORDER
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It is SO ORDERED this 6th day of December, 2021.
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A
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RICARDO S. MARTINEZ
CHIEF UNITED STATES DISTRICT JUDGE
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Presented by:
BAKER & McKENZIE LLP
By: s/ Daniel A. Rosen
Daniel A. Rosen, NYBA #2790442
Pro Hac Vice
452 Fifth Avenue
New York, NY 10018
Tel: (212) 626-4272
Fax: (212) 310-1600
Email: daniel.rosen@bakermckenzie.com
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Attorney for Plaintiff Microsoft Corporation
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U.S. DEPARTMENT OF JUSTICE
By:
s/ Stephen S. Ho
Stephen S. Ho
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 227
Washington, DC 20044
Tel: (202) 616-8994
Fax: (202) 514-6866
Email: stephen.s.ho@usdoj.gov
Attorney for Defendant Internal Revenue Service
FOURTH CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-00369, 2:15-cv-00850)
U.S. Department of Justice, Tax Division
Ben Franklin Station , P.O. Box 227
Washington, D.C. 20044
202-616-8994 (Phone)
202-524-6866 (Fax)
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