Mertes

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 6 BILLIE MERTES, CASE NO. 1:19-CV-1218 AWI SKO

Plaintiff

ORDER ON FOR SUPPLEMENTAL

v. INFORMATION AND RENOTICING

MOTION FOR SUMMARY JUDGMENT

INTERNAL REVENUE SERVICE,

Defendant (Doc. No. 14)

13 This is a 5 U.S.C. § 552 Freedom of Information Act (“FOIA”) case brought by Plaintiff 14 Billie Mertes against the United States Internal Revenue Service (“IRS”). Mertes seeks a copy of 15 a United States Gift (and Generation-Skipping Transfer) Tax Form that was used to assess gift 16 taxes against Mertes for the tax year 2012 (the “Mertes Form 709”). The assessed tax was later 17 reversed by the IRS. The IRS acknowledges that the Mertes Form 709 exists but claims that a 18 FOIA exception applies and that disclosure is improper. 19 On June 26, 2020, the Court granted a request by the IRS, over strenuous objection by 20 Mertes, to review a number of documents in camera. Those documents were the Mertes Form 21 709,1 an unredacted motion for summary judgment, an…