IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

CAUSE OF ACTION, ) )

Plaintiff, ) ) Case No.: 1:13-cv-1225-ABJ

v. ) )

TREASURY INSPECTOR GENERAL ) FOR TAX ADMINISTRATION, ) )

Defendant. ) __________________________________________ )

PLAINTIFFS CROSS-MOTION FOR SUMMARY JUDGMENT

Pursuant to Rule 56 of the Federal Rules of Civil Procedure, Local Rule 7(h), and the

Courts December 10, 2014 Minute Order, Plaintiff Cause of Action hereby moves for summary

judgment in this case brought under the Freedom of Information Act (FOIA), 5 U.S.C. 552,

on the ground that there is no genuine issue of disputed material fact and that Plaintiff is entitled

to judgment as a matter of law. As the accompanying memorandum explains, Defendants

Declaration of Gregory M. Miller (ECF No. 46-3) and Declaration of Diane K. Bowers (ECF

No. 46-4) fail to satisfy the reasonableness standard. The declarations also fail to satisfy the

legal requirements for withholding documents under FOIA Exemption 3 in conjunction with 26

U.S.C. 6103, Exemption 5 deliberative process, Exemption 5 attorney client privilege,

Exemption 6 personal information, and Exemption 7(C) personal information in law enforcement

records. ECF Nos. 46-3, 46-4.

In support of this cross-motion and in opposition to Defendants motion for summary

judgment (ECF No. 46), Plaintiff submits the accompanying Memorandum of Points and

Authorities in Opposition to Defendants Motion for Summary Judgment and In Support of

Plaintiffs Cross-Motion for Summary Judgment, Plaintiffs Statement of Undisputed Material

Case 1:13-cv-01225-ABJ Document 48 Filed 02/24/15 Page 1 of 3

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Facts, Plaintiffs Response to Defendants Statement of Undisputed Material Facts, and a

Proposed Order.

Dated: February 24, 2015 Respectfully submitted,

/s/ Daniel Z. Epstein DANIEL Z. EPSTEIN D.C. Bar No. 1009132 ARAM A. GAVOOR D.C. Bar No. 1023440 CAUSE OF ACTION 1919 Pennsylvania Ave., N.W. Suite 650 Washington, D.C. 20006 (202) 499-4232 (telephone) (202) 330-5842 (fax) daniel.epstein@causeofaction.org Attorneys for Plaintiff

Case 1:13-cv-01225-ABJ Document 48 Filed 02/24/15 Page 2 of 3

CERTIFICATE OF SERVICE

I hereby certify that on this 24th day of February 2015, I caused a copy of the foregoing

Plaintiffs Cross-Motion for Summary Judgment and accompanying Memorandum of Points and

Authorities in Opposition to Defendants Motion for Summary Judgment and In Support of

Plaintiffs Cross-Motion for Summary Judgment; Plaintiffs Statement of Undisputed Material

Facts; Plaintiffs Response to Defendants Statement of Undisputed Material Facts; and

Proposed Order to be filed with the Clerk of the Court, and served on all parties via the Courts

CM/ECF electronic filing system.

/s/ Daniel Z. Epstein DANIEL Z. EPSTEIN Attorney for Plaintiff

Case 1:13-cv-01225-ABJ Document 48 Filed 02/24/15 Page 3 of 3