Matter of Noah C. (Greg C.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that IRS properly refused to search for or review a party's request for a third party's return information, because the requested had not obtained authorization and \only a valid FOIA request can trigger an agency's FOIA obligation.\
• explaining that exhaustion under the FOIA is a prudential consideration rather than jurisdictional, but it nevertheless “remains a hurdle that FOIA plaintiffs must generally clear in order to obtain relief’
• “Courts generally dismiss suits on prudential grounds pursuant to Rule 12(b)(6) for failure to state a claim rather than Rule 12(b)(1) 26 for lack of subject matter jurisdiction.”
• “Generally, a plaintiff must exhaust her 17 administrative remedies under FOIA before filing suit in federal court ‘so that the agency has an 18 opportunity to exercise its discretion and expertise on the matter and to make a factual record to 19 support its decision.’”

Source: CourtListener parenthetical corpus (CC0).