Roe v. Comm'r of IRS, No. 12-02344, 2014 WL 1491212 (D. Colo. Apr. 16, 2014) (Arguello, J.)

Roe v. Comm'r of IRS, No. 12-02344, 2014 WL 1491212 (D. Colo. Apr. 16, 2014) (Arguello, J.)

Re: Request for certain records concerning plaintiff, plaintiff's husband and plaintiff's limited liability company, as well as for certain IRS manuals

Disposition: Denying plaintiff's motion to alter judgment and motion for costs

• Litigation Considerations, Adequacy of Search:  The court rejects plaintiff's arguments to the contrary and sustains its original finding that defendant's "declarations themselves established that the government had performed a search adequate for purposes of FOIA, notwithstanding the fact that the government did not detail any search terms it used in fulfilling Plaintiff's request."

• Attorney's Fees, Eligibility:  The court holds that "[p]laintiff's claim [that she is entitled to attorney's fees] fails because none of the documents were released pursuant to a 'voluntary change in position' by the agency."  The court relates that plaintiff "argues that she substantially prevailed in her case against Defendant because Defendant's counsel emailed her copies of transcripts she had previously requested after she commenced this FOIA litigation."  The court rejects plaintiff's argument and explains that "the documents at issue were either accessible to Plaintiff prior to the commencement of litigation, not released by Defendant pursuant to a FOIA request, or could not be located by Defendant until after litigation began."