Laughlin
Laughlin v. Commissioner
Opinion
Opinion
Keep, J.
ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT; ORDER DENYING PLAINTIFF’S REQUEST FOR LEAVE TO FILE AN AMENDED COMPLAINT
Defendant filed the present motion for summary judgment on August 18, 1999. An opposition was filed by Plaintiff on September 2, 1999. Plaintiff is proceeding pro se. Defendant is represented by counsel.
I. Background
The underlying complaint in this action involves a claim by Plaintiff Jill Laughlin against the Commissioner of the Internal Revenue Service for failure to produce certain documents under the Freedom of Information Act (hereafter, “FOIA”), 5 U.S.C. § 552 et seq. The following facts are uncontroverted:
In a letter dated March 30, 1999, and addressed to the Joint Compliance Branch at the Fresno Service Center of the Internal Revenue Service (“IRS”), Plaintiff made a FOIA request to have access to a certain document which she had previously written and sent to the IRS and which had precipitated a “Form 3175” letter from the IRS in response. According to the IRS, a “Form 3175” letter is a letter to “correspondents who argue that they are not liable for taxes and make frivolous arguments similar to those made by individuals who deny the…