Andrade v. U.S. Dep’t of the Treasury, No. 24-00248, 2024 WL 3744414 (S.D. Tex. Aug. 8, 2024) (Tipton, J.)

Andrade v. U.S. Dep’t of the Treasury, No. 24-00248, 2024 WL 3744414 (S.D. Tex. Aug. 8, 2024) (Tipton, J.)

Re:  Request for two sets of third-party summonses

Disposition:  Denying plaintiffs’ request for records

• Litigation Considerations, Standing:  The court relates that plaintiffs rely on the FOIA to “contend that they ‘have the right to copies of’ all records obtained by the IRS.”  The court finds that “procedurally the way to invoke FOIA is to submit a request in accordance with the relevant agency’s published rules.”  “In fact, submitting a proper FOIA request is a required step of the administrative remedies process before a litigant may bring the matter to federal court.”  “[Plaintiffs] here do not claim to have submitted a FOIA request.”