Case: Center for Taxpayer Rights v. Internal Revenue Service

President Donald Trump

COMPLAINT against SCOTT BESSENT, INTERNAL REVENUE SERVICE, DOUGLAS O'DONNELL, U.S. DEPARTMENT OF THE TREASURY, U.S. DOGE SERVICE, U.S. DOGE SERVICE TEMPORARY ORGANIZATION with Jury Demand ( Filing fee $ 405 receipt number ADCDC-11484198) filed by MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, CENTER FOR TAXPAYER RIGHTS, COMMUNICATIONS WORKERS OF AMERICA. (Attachments: # 1 Civil Cover Sheet, # 2 Civil Cover Sheet Cov Sheet Attachment, # 3 Summons, # 4 Summons, # 5 Summons, # 6 Summons, # 7 Summons, # 8 Summons, # 9 Summons, # 10 Summons)(McGrath, Daniel) (Attachment 1 replaced on 2/18/2025) (zmtm). (Entered: 02/17/2025)

1 Civil Cover Sheet

View on PACER

2 Civil Cover Sheet Cov Sheet Attachment

View on PACER

3 Summons

View on PACER

4 Summons

View on PACER

5 Summons

View on PACER

6 Summons

View on PACER

7 Summons

View on PACER

8 Summons

View on PACER

9 Summons

View on PACER

10 Summons

View on PACER

NOTICE OF RELATED CASE by COMMUNICATIONS WORKERS OF AMERICA, CENTER FOR TAXPAYER RIGHTS, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, MAIN STREET ALLIANCE. Case related to Case No. 25-313. (McGrath, Daniel) (Entered: 02/17/2025)

ORDER ESTABLISHING PROCEDURES FOR CIVIL CASES ASSIGNED TO JUDGE COLLEEN KOLLAR-KOTELLY. Signed by Judge Colleen Kollar-Kotelly on 02/18/2025. (lcckk1) (Entered: 02/18/2025)

SUMMONS (8) Issued Electronically as to All Defendants, U.S. Attorney and U.S. Attorney General (zmtm) (Additional attachment(s) added on 2/18/2025: # 1 Notice and Consent) (zmtm). Modified on 2/18/2025 to add docket number (zmtm). (Entered: 02/18/2025)

1 Notice and Consent

View on PACER

NOTICE of Appearance by Daniel Alexander McGrath on behalf of COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (McGrath, Daniel) (Entered: 02/18/2025)

NOTICE of Appearance by Robin F. Thurston on behalf of COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (Thurston, Robin) (Entered: 02/18/2025)

MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Karianne M. Jones, Filing fee $ 100, receipt number ADCDC-11485947. Fee Status: Fee Paid. by COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. (Attachments: # 1 Declaration, # 2 Supplement Declaration, # 3 Certificate of Good Standing)(McGrath, Daniel) (Entered: 02/18/2025)

MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Madeline H. Gitomer, Filing fee $ 100, receipt number ADCDC-11485966. Fee Status: Fee Paid. by COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. (Attachments: # 1 Declaration, # 2 Certificate of Good Standing)(McGrath, Daniel) (Entered: 02/18/2025)

MOTION for Leave to Appear Pro Hac Vice :Attorney Name- Skye L. Perryman, Filing fee $ 100, receipt number ADCDC-11485977. Fee Status: Fee Paid. by COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. (Attachments: # 1 Declaration, # 2 Certificate of Good Standing)(McGrath, Daniel) (Entered: 02/18/2025)

LCvR 26.1 CERTIFICATE OF DISCLOSURE of Corporate Affiliations and Financial Interests by COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (McGrath, Daniel) (Entered: 02/18/2025)

Case Assigned to Judge Colleen Kollar-Kotelly. (zmtm)

Case Assigned/Reassigned

Order on Motion for Leave to Appear Pro Hac Vice AND Order on Motion for Leave to Appear Pro Hac Vice AND Order on Motion for Leave to Appear Pro Hac Vice

Order on Motion for Leave to Appear Pro Hac Vice

MINUTE ORDER: For good cause shown, the 6, 7, and 8 Motions for Leave to Appear Pro Hac Vice filed on behalf of Attorneys Karianne M. Jones, Madeline H. Gitomer, and Skye L. Perryman, are GRANTED, CONTINGENT ON Attorneys Jones, Gitomer, and Perryman filing declarations certifying their familiarity with the Local Rules of this Court on or before February 26, 2025. Because Attorney Jones is an active member of the District of Columbia Bar practicing on behalf of an organization with an office in this District and has not yet applied for admission to this Court's Bar, Attorney Jones's admission pro hac vice is also CONTINGENT on Attorney Jones submitting an application for admission to this Court's Bar pursuant to Local Rule of Civil Procedure 83.8 on or before February 26, 2025. Counsel shall promptly register for e-filing via PACER and file a notice of appearance pursuant to LCvR 83.6(a) Click for instructions. Signed by Judge Colleen Kollar-Kotelly on 02/19/2025. (lcckk1)

RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed. SCOTT BESSENT served on 2/20/2025; INTERNAL REVENUE SERVICE served on 2/20/2025; DOUGLAS O'DONNELL served on 2/20/2025; U.S. DEPARTMENT OF THE TREASURY served on 2/20/2025; U.S. DIGITAL SERVICE (U.S. DOGE SERVICE) served on 2/20/2025; U.S. DOGE SERVICE TEMPORARY ORGANIZATION served on 2/19/2025, RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed as to the United States Attorney. Date of Service Upon United States Attorney on 2/20/2025. ( Answer due for ALL FEDERAL DEFENDANTS by 4/21/2025.), RETURN OF SERVICE/AFFIDAVIT of Summons and Complaint Executed on United States Attorney General. Date of Service Upon United States Attorney General 02/20/2025. (McGrath, Daniel) (Entered: 02/24/2025)

NOTICE of Appearance by Madeline Gitomer on behalf of COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (Attachments: # 1 Declaration)(Gitomer, Madeline) (Entered: 02/25/2025)

1 Declaration

View on PACER

NOTICE of Appearance by Skye Perryman on behalf of COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (Attachments: # 1 Declaration)(Perryman, Skye) (Entered: 02/25/2025)

1 Declaration

View on PACER

NOTICE of Appearance by Karianne Melissa Jones on behalf of COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (Attachments: # 1 Declaration, # 2 Certificate of Good Standing)(Jones, Karianne) (Entered: 02/25/2025)

1 Declaration

View on PACER

2 Certificate of Good Standing

View on PACER

NOTICE OF WITHDRAWAL OF APPEARANCE as to COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, CENTER FOR TAXPAYER RIGHTS, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. Attorney Karianne Melissa Jones terminated. (Jones, Karianne) (Entered: 03/26/2025)

NOTICE of Appearance by Bradley P. Humphreys on behalf of All Defendants (Humphreys, Bradley) (Entered: 03/28/2025)

Consent MOTION for Extension of Time to File Answer re 1 Complaint,, or Otherwise Respond by SCOTT BESSENT, INTERNAL REVENUE SERVICE, DOUGLAS O'DONNELL, U.S. DEPARTMENT OF THE TREASURY, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Attachments: # 1 Text of Proposed Order)(Humphreys, Bradley) (Entered: 04/16/2025)

Order on Motion for Extension of Time to Answer

MINUTE ORDER: The Defendants' 17 Consent Motion for Extension of Time is GRANTED. The Defendants shall file their Answer or other response to the Plaintiffs' 1 Complaint on or before April 25, 2025. Signed by Judge Colleen Kollar-Kotelly on 04/17/2025. (lcckk1)

Set/Reset Deadlines: The Defendants shall file their Answer or other response to the Plaintiffs' 1 Complaint on or before 4/25/2025. (dot)

Set/Reset Deadlines

Set/Reset Deadlines

MOTION to Dismiss by SCOTT BESSENT, INTERNAL REVENUE SERVICE, DOUGLAS O'DONNELL, U.S. DEPARTMENT OF THE TREASURY, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order)(Humphreys, Bradley) (Entered: 04/25/2025)

1 Memorandum in Support

View on RECAP

2 Text of Proposed Order

View on PACER

Consent MOTION for Extension of Time to Respond to Motion to Dismiss by CENTER FOR TAXPAYER RIGHTS, COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. (Attachments: # 1 Text of Proposed Order)(McGrath, Daniel) (Entered: 05/05/2025)

1 Text of Proposed Order

View on RECAP

Set/Reset Deadlines AND Terminate Deadlines

Order on Motion for Extension of Time to

MINUTE ORDER: For good cause shown, the Plaintiffs' 19 Consent Motion for Extension of Time is GRANTED. The Plaintiffs shall file their response to the Defendants' 18 Motion to Dismiss on or before May 16, 2025. The Defendants shall file any reply on or before May 23, 2025. Signed by Judge Colleen Kollar-Kotelly on 05/05/2025. (lcckk1)

Terminate Deadlines

Set/Reset Deadlines: Response to Dispositive Motions due by 5/16/2025; Reply to Dispositive Motions due by 5/23/2025. (mhp)

AMENDED COMPLAINT against SCOTT BESSENT, INTERNAL REVENUE SERVICE, U.S. DEPARTMENT OF THE TREASURY, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION, AMY GLEASON, ELON MUSK, STEVE DAVIS, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM, OFFICE OF PERSONNEL MANAGEMENT, CHARLES EZELL, GENERAL SERVICES ADMINISTRATION, STEPHEN EHIKIAN, MICHAEL FAULKENDER with Jury Demand filed by NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO, MAIN STREET ALLIANCE, CENTER FOR TAXPAYER RIGHTS, COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO. (Attachments: # 1 Summons, # 2 Summons, # 3 Summons, # 4 Summons, # 5 Summons, # 6 Summons, # 7 Summons, # 8 Summons)(McGrath, Daniel) (Entered: 05/16/2025)

1 Summons

View on PACER

2 Summons

View on PACER

3 Summons

View on PACER

4 Summons

View on PACER

5 Summons

View on PACER

6 Summons

View on PACER

7 Summons

View on PACER

8 Summons

View on PACER

NOTICE of Appearance by Johanna M. Hickman on behalf of CENTER FOR TAXPAYER RIGHTS, COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO (Hickman, Johanna) (Entered: 05/20/2025)

Order on Motion to Dismiss

MINUTE ORDER: Upon consideration of the Plaintiffs' 20 Amended Complaint, it is ORDERED that the Defendants' 18 Motion to Dismiss is DENIED WITHOUT PREJUDICE and the briefing schedule on that Motion is VACATED so that the Defendants may revise and refile their Motion or otherwise respond to the amended pleading. See Ellipso, Inc. v. Mann, 460 F. Supp. 2d 99, 103 (D.D.C. 2006) (RCL). The Defendants shall Answer or otherwise respond to the 20 Amended Complaint in accordance with Federal Rule of Civil Procedure 12. Signed by Judge Colleen Kollar-Kotelly on 05/22/2025. (lcckk1)

SUMMONS (8) Issued Electronically as to STEVE DAVIS, STEPHEN EHIKIAN, CHARLES EZELL, GENERAL SERVICES ADMINISTRATION, AMY GLEASON, ELON MUSK, OFFICE OF PERSONNEL MANAGEMENT, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM. (Attachment: # 1 Notice and Consent)(zjm) (Entered: 05/23/2025)

Joint MOTION for Briefing Schedule for Defendants' Motion to Dismiss Plaintiffs' Amended Complaint by SCOTT BESSENT, STEVE DAVIS, STEPHEN EHIKIAN, CHARLES EZELL, MICHAEL FAULKENDER, GENERAL SERVICES ADMINISTRATION, AMY GLEASON, INTERNAL REVENUE SERVICE, ELON MUSK, DOUGLAS O'DONNELL, OFFICE OF PERSONNEL MANAGEMENT, U.S. DEPARTMENT OF THE TREASURY, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Attachments: # 1 Text of Proposed Order)(Humphreys, Bradley) (Entered: 05/30/2025)

1 Text of Proposed Order

View on PACER

ORDER granting 23 Motion for Briefing Schedule. Signed by Judge Colleen Kollar-Kotelly on 5/30/2025. (lcckk3) (Entered: 05/30/2025)

Set/Reset Deadlines/Hearings

Set/Reset Deadlines/Hearings: Defendant's Motion to Dismiss due by 7/3/2025. Plaintiff's Response to Motion to Dismiss due by 7/25/2025. Defendant's Reply to Dispositive Motions due by 8/4/2025. (zakb)

Unopposed MOTION to Modify Briefing Schedule by SCOTT BESSENT, STEVE DAVIS, STEPHEN EHIKIAN, CHARLES EZELL, MICHAEL FAULKENDER, GENERAL SERVICES ADMINISTRATION, AMY GLEASON, INTERNAL REVENUE SERVICE, ELON MUSK, OFFICE OF PERSONNEL MANAGEMENT, U.S. DEPARTMENT OF THE TREASURY, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Attachments: # 1 Text of Proposed Order)(Humphreys, Bradley) (Entered: 06/30/2025)

Order on Motion to Modify

MINUTE ORDER: For good cause shown, Defendants' 25 Unopposed Motion to Modify Briefing Schedule is GRANTED. Defendants shall file their motion to dismiss on or before July 10, 2025. Plaintiffs shall file their response to Defendants' motion to dismiss on or before August 1, 2025. Defendants shall file any reply in support of their motion to dismiss on or before August 11, 2025. Signed by Judge Colleen Kollar-Kotelly on 07/02/2025. (lcckk1)

Set/Reset Deadlines

Set/Reset Deadlines: Defendants' Motion to Dismiss due by 7/10/2025. Response due by 8/1/2025. Reply due by 8/11/2025. (dot)

MOTION to Dismiss Plaintiffs' Amended Complaint by SCOTT BESSENT, STEVE DAVIS, STEPHEN EHIKIAN, CHARLES EZELL, MICHAEL FAULKENDER, GENERAL SERVICES ADMINISTRATION, AMY GLEASON, INTERNAL REVENUE SERVICE, ELON MUSK, OFFICE OF PERSONNEL MANAGEMENT, U.S. DEPARTMENT OF THE TREASURY, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order)(Humphreys, Bradley) (Entered: 07/10/2025)

1 Memorandum in Support

View on RECAP

2 Text of Proposed Order

View on PACER

Memorandum in opposition to re 26 MOTION to Dismiss Plaintiffs' Amended Complaint filed by CENTER FOR TAXPAYER RIGHTS, COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. (Attachments: # 1 Declaration of Nina E. Olson)(McGrath, Daniel) (Entered: 08/01/2025)

Unopposed MOTION for Extension of Time to File Response/Reply as to 26 MOTION to Dismiss Plaintiffs' Amended Complaint by SCOTT BESSENT, STEVE DAVIS, STEPHEN EHIKIAN, CHARLES EZELL, MICHAEL FAULKENDER, GENERAL SERVICES ADMINISTRATION, AMY GLEASON, INTERNAL REVENUE SERVICE, ELON MUSK, OFFICE OF PERSONNEL MANAGEMENT, U.S. DEPARTMENT OF THE TREASURY, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Attachments: # 1 Text of Proposed Order)(Humphreys, Bradley) (Entered: 08/06/2025)

1 Text of Proposed Order

View on PACER

MINUTE ORDER granting 28 Motion for Extension of Time to File Response/Reply re 26 MOTION to Dismiss Plaintiffs' Amended Complaint. Reply due by 8/15/2025. Signed by Judge Colleen Kollar-Kotelly on 8/11/2025. (lcckk3) Modified event title on 8/11/2025 (hmc).

Set/Reset Deadlines: Reply due by 8/15/2025. (hmc)

REPLY to opposition to motion re 26 Motion to Dismiss,, filed by SCOTT BESSENT, STEVE DAVIS, STEPHEN EHIKIAN, CHARLES EZELL, MICHAEL FAULKENDER, GENERAL SERVICES ADMINISTRATION, AMY GLEASON, INTERNAL REVENUE SERVICE, ELON MUSK, DOUGLAS O'DONNELL, OFFICE OF PERSONNEL MANAGEMENT, U.S. DEPARTMENT OF THE TREASURY, U.S. DEPARTMENT OF THE TREASURY DOGE TEAM, U.S. DIGITAL SERVICE (U.S. DOGE SERVICE), U.S. DOGE SERVICE TEMPORARY ORGANIZATION. (Humphreys, Bradley) (Entered: 08/15/2025)

MOTION for Preliminary Injunction (Stay Under 5 U.S.C. 705, 706, or in the alternative for Preliminary Injunction) by CENTER FOR TAXPAYER RIGHTS, COMMUNICATIONS WORKERS OF AMERICA, AFL-CIO, MAIN STREET ALLIANCE, NATIONAL FEDERATION OF FEDERAL EMPLOYEES, IAM AFL-CIO. (Attachments: # 1 Memorandum in Support, # 2 Text of Proposed Order, # 3 Exhibit 1, # 4 Exhibit 2, # 5 Exhibit 3, # 6 Exhibit 4, # 7 Exhibit 5, # 8 Exhibit 6 - Declaration of Nina E. Olson, # 9 Exhibit 7 - Declaration of Shawn Phetteplace, # 10 Exhibit 8 - Declaration of Jane Doe, # 11 Exhibit 9 - Declaration of Yvette Piacsek, # 12 Exhibit 10 - Declaration of John Doe, # 13 Exhibit 11 - Declaration of John Koskinen)(Hickman, Johanna) (Entered: 08/20/2025)

1 Memorandum in Support

View on RECAP

2 Text of Proposed Order

View on PACER

3 Exhibit 1

View on RECAP

4 Exhibit 2

View on RECAP

5 Exhibit 3

View on RECAP

6 Exhibit 4

View on RECAP

7 Exhibit 5

View on RECAP

8 Exhibit 6 - Declaration of Nina E. Olson

View on RECAP

9 Exhibit 7 - Declaration of Shawn Phetteplace

View on RECAP

10 Exhibit 8 - Declaration of Jane Doe

View on RECAP

11 Exhibit 9 - Declaration of Yvette Piacsek

View on RECAP

12 Exhibit 10 - Declaration of John Doe

View on RECAP

13 Exhibit 11 - Declaration of John Koskinen

View on RECAP

.Order

MINUTE ORDER: The Court is in receipt of the Plaintiffs' 30 Motion for Stay Under 5 U.S.C. § 705 or, in the Alternative, for a Preliminary Injunction. The Defendants shall respond to the Plaintiffs' 30 Motion on or before August 28, 2025. The Plaintiffs shall file any reply on or before September 3, 2025. The parties shall be prepared for a hearing on the Plaintiffs' Motion on either September 4 or September 5. Signed by Judge Colleen Kollar-Kotelly on 08/20/2025. (lcckk1)

Set/Reset Deadlines: Defendants' Response to 30 due by 8/28/2025; Plaintiffs' Replies due by 9/3/2025. (dot)

Set/Reset Deadlines