Laughlin

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DISMISSING CASE WITH PREJUDICE

Before the Court is defendant Commissioner of Internal Revenue Service’s motion for summary judgment. For reasons set forth below, Defendant’s motion is GRANTED.

STATEMENT OF FACTS

In this case arising under the Freedom of Information Act (“FOIA”), plaintiff Gary Laughlin brings this action against the Commissioner of the Internal Revenue Service (“IRS”). Plaintiff has asked that the Internal Revenue Service be required to disclose certain documents concerning Joseph Banister, a former IRS Criminal Investigation Division Agent Evidently. Banister, while working for the IRS. became disenchanted with his position and began to believe, among other things, that (1) the government may not require citizens to pay income tax and (2) the procedures employed by the IRS are unconstitutional. Consequently, he prepared a report (“the Report”) detailing his conclusions and submitted it to his direct supervisor, Robert Gorini, who placed it in Banister’s personnel file. Gorini Decl ¶ 3, 5, 6 Gorini then forwarded a copy of the Report to his Division Chief, Paul B. Var-ville. Id. at ¶ 6. Banister…