June 17, 2014 | Case

Judicial Watch v Internal Revenue Service (No. 1:13-cv-01559)

On October 9, 2013, Judicial Watch filed a Freedom of Information (FOIA) lawsuit against the Internal Revenue Service (IRS) asking the District Court for the District of Columbia to compel the agency to produce records of all communications relating to the review process for organizations seeking 501(c)(4) non-profit status since January 1, 2010. The lawsuit also asks the court to order the IRS to provide records of communications by former IRS official Lois Lerner concerning the controversial review and approval process.

The lawsuit comes in response to the refusal of the IRS to comply with four FOIA requests dating back to May, 2013. Specifically, Judicial Watch seeks the following records from its initial three FOIA requests, filed on May 20, 2013:

• Any and all records concerning, regarding or related to the number of applications received from organization seeking tax exempt status under 501(c)(4).
• Any and all records concerning, regarding, or related to communications between the IRS and members of the U.S. House of Representatives or the U.S. Senate regarding the review process for organizations applying for tax exempt status under 501(c)(4);
• Any and all records concerning, regarding, or related to communications between the IRS and any other government agency regarding the review process for organizations applying for tax exempt status under 501(c)(4);
• Any and all records concerning, regarding, or related to communications between the IRS and any office of the Executive Branch regarding the review process for organizations applying for tax exempt status under 501(c)(4).
•  Any and all records concerning, regarded, or related to the preparation of questionnaires sent to organizations applying for 501(c)(4) tax exempt status;
• Copies of any questionnaires sent to organizations applying for 501(c)(4) tax exempt status.

On May 22, 2013, Judicial Watch submitted a fourth FOIA request seeking the following:

• Any and all records concerning, regarding, or related to Lois Lerner’s communications with other IRS employees regarding the review and approval process for 501(c)(4) applicant organizations;
• Any and all communications concerning, regarding, or related to Lois Lerner’s communications with any government or private entity outside the IRS regarding the review and approval process for 501(c)(4) applicant organizations.

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