Last Updated: February 28, 2014 at 10:53 AM

CREW v. IRS

Case Information

Date Filed: May 21, 2013
State: Washington, D.C.
Issue: Campaign Finance
Courts that Heard this Case: U.S. District Court for the District of Columbia (Case 1:13-cv-00732)

Issue:

1. Did the IRS act arbitrarily, capriciously, and contrary to law in denying plaintiff's petition for rulemaking to address asserted conflict between regulations governing 501(c)(4) organizations and the Tax Code?

2. Is plaintiff entitled to a writ of mandamus compelling the IRS to institute rulemaking proceedings and address asserted inconsistency between regulations governing 501(c)(4) organizations and the Tax Code?

Status:

Complaint filed 5/21/13. U.S.'s Motion to Dismiss filed 8/30/13. Order Consolidating Case with Van Hollen v. IRS filed 9/6/13. Defendants' Motion to Dismiss for Lack of Jurisdiction filed 10/25/13. Notice of Voluntary Dismissal by Van Hollen, Democracy 21, Campaign Legal Center, and Public Citizen, Inc. filed 12/6/13. Order Granting Defendants' Motion to Dismiss filed 2/27/14.

District Court Documents

• Complaint (filed 5/21/13)
• Consent Motion for Extension of Time to File Answer (filed 7/26/13)
• Order Granting Consent Motion (filed 7/26/13)
• Motion to Consolidate (filed 8/23/13)
• Plaintiff Errata (filed 8/23/13)
• Brief Opposing Motion to Consolidate (filed 8/30/13)
• US Motion to Dismiss for Lack of Subject Matter Jurisdiction (filed 8/30/13)
  • Points and Authorities In Support of Motion to Dismiss (filed 8/30/13)
• Points and Authorities In Support of US Motion to Dismiss (filed 9/1/13)
• Plaintiff Motion to Stay Briefing (filed 9/5/13)
• Plaintiff Reply Supporting Motion to Consolidate (filed 9/5/13)
• Order Consolidating Cases (filed 9/6/13)
• Plaintiff Joint Reply Brief in Support of Motion to Set Schedule for Summary Judgment (filed 9/12/13)
• Motion to Set Briefing Schedule on Summary Judgment (filed 9/12/13)
• Brief in Opposition of Motion to Set Schedule on Summary Judgment (filed 9/12/13)
• Order Granting Motion to Set Schedule on Summary Judgment (filed 9/12/13)
• Unopposed Motion to Set Schedule on Motion to Dismiss (filed 9/12/13)
• Order Setting Briefing Schedule on Motion to Dismiss (filed 9/12/13)
• Order Denying Schedule on Motion for Summary Judgment (filed 9/25/13)
• Order Setting Schedule on Motions to Dismiss (filed 9/25/13)
• Consent Motion to Enlarge Time to Respond (filed 10/18/13)
• Order Granting Motion for Extension (filed 10/18/13)
• Defendant's Motion to Dismiss for Lack of Subject Matter Jurisdiction (filed 10/25/13)
  • Points and Authorities (filed 10/25/13
• Notice of Voluntary Dismissal by Van Hollen, Democracy 21, Campaign Legal Center, and Public Citizen, Inc. (filed 12/6/13
• CREW's Memorandum in Opposition to IRS's Motion to Dismiss (filed 12/6/13)
• IRS's Reply to Opposition to IRS's Motion to Dismiss (filed 1/17/14)
• Order Granting Defendants' Motion to Dismiss (filed 2/27/14)
• Memorandum Opinion (filed 2/27/14)