Los Angeles Gay & Lesbian Community Services Center v. IRS

This matter is before the Court on Plaintiff The Los Angeles Gay and Lesbian Community Services Center’s Motion for Attorneys’ Fees and Litigation Costs. By its motion, Plaintiff seeks $296,033 in fees and $2,256.10 in costs incurred obtaining documents from Defendant Internal Revenue Service (“IRS”) through this lawsuit under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552 . After considering the parties’ briefs and having heard the oral argument of counsel, the Court GRANTS Plaintiffs Motion.

I. FACTS

On January 10, 1973, Defendant denied Plaintiff Los Angeles Gay and Lesbian Community Services Center’s application for 501(c)(3) tax-exempt status. (Aug. 27, 2007 Order DENYING Def.’s Mot. for Summ. J. 1.) Plaintiff has submitted evidence, which Defendant does not controvert, that Plaintiffs application for tax-exempt status was the first such application submitted by an openly gay organization, and that the application therefore received heightened scrutiny within the IRS. (See id.) For example, Plaintiff was advised by a letter dated September 15, 1972 that its application “involv[ed] a complex issue which requires careful consideration by the service.” (Id.) The…