Microsoft Corporation v. Internal Revenue Service

Filing 37

ORDER granting the parties' 36 Second Consent Motion Regarding Case Schedule. The IRS to provide draft revised Vaughn indices by 9/17/2021. The IRS to file its motion for summary judgment by 10/29/2021. Signed by Judge Ricardo S. Martinez. (PM)

Case 2:15-cv-01605-RSM Document 37 Filed 08/13/21 Page 1 of 5

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-01605 RSM

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Plaintiff,
vs.
INTERNAL REVENUE SERVICE,

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Defendant.

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SECOND CONSENT MOTION AND ORDER
REGARDING CASE SCHEDULE

The above-captioned action is 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 the action remain open and that the Court
approve the parties’ agreed upon, modified schedule set forth in paragraph 1, below. In support
of this request, the parties state the following:
1.

On June 16, 2021, the Court issued a case management order in which the Court

adopted the parties’ proposed schedule and case management order. Under that schedule, the IRS
was required to provide Microsoft with draft revised declarations by June 24, 2021 and draft
revised Vaughn indices by August 13, 2021, and to file a motion for summary judgment by
SECOND CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-1605)

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)

Case 2:15-cv-01605-RSM Document 37 Filed 08/13/21 Page 2 of 5

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September 13, 2021. The IRS provided draft revised declarations to Microsoft on June 24, 2021,

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and Microsoft responded by letter dated July 28, 2021. The IRS, however, needs additional time

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to complete drafting revised Vaughn indices.1 The IRS accordingly requests, and Microsoft

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consents, to extend the remaining deadlines for transmitting draft revised Vaughn indices to

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Microsoft and for filing a motion for summary judgment. The IRS therefore requests that the

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Court adopt the following revised schedule for the above-captioned case:

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SCHEDULE

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Event

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The IRS to provide draft revised Vaughn
indices:

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The IRS to file its motion for summary
judgment:

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2.

September 17, 2021
October 29, 2021

Recognizing that the parties continue to engage in good faith negotiations, the

parties agree that evidence of the IRS’s efforts to address Microsoft’s concerns, including any
revisions to previously exchanged declarations or exemption claims, is not admissible to prove
that the IRS’s search was unreasonable or that the IRS’s exemption claims were improper.

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Date

3.

The parties jointly request that this action remain open and that the Court enter an

order adopting the case schedule proposed in paragraph 1.

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Respectfully submitted this 12th day of August, 2021.

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//

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//

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//
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The IRS has also proposed, and Microsoft has consented to, a two-week extension (by August 27, 2021)
to provide Microsoft with draft revised Vaughn indices in 2:15-cv-00369 and 2:15-cv-00850.
SECOND CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-1605)

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)

Case 2:15-cv-01605-RSM Document 37 Filed 08/13/21 Page 3 of 5

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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: [phone]
Fax: [phone]
Email: [e-mail]
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: [phone]
Fax: [phone]
Email: [e-mail]

Attorney for Defendant Internal Revenue Service

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SECOND CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-1605)

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)

Case 2:15-cv-01605-RSM Document 37 Filed 08/13/21 Page 4 of 5

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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 August 12, 2021.

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/s Stephen S. Ho
STEPHEN S. HO

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SECOND CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-1605)

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)

Case 2:15-cv-01605-RSM Document 37 Filed 08/13/21 Page 5 of 5

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ORDER

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It is SO ORDERED this 13th day of August, 2021.

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A

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RICARDO S. MARTINEZ
CHIEF UNITED STATES DISTRICT JUDGE

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Presented by:

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BAKER & McKENZIE LLP

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By: s/ Daniel A. Rosen
Daniel A. Rosen, NYBA #2790442
Pro Hac Vice
452 Fifth Avenue
New York, NY 10018
Tel: [phone]
Fax: [phone]
Email: [e-mail]

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Attorney for Plaintiff Microsoft Corporation
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: [phone]
Fax: [phone]
Email: [e-mail]

Attorney for Defendant Internal Revenue Service
SECOND CONSENT MOTION TO EXTEND TIME AND ORDER
REGARDING CASE SCHEDULE
(Case Nos. 2:15-cv-1605)

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)