Last Updated: January 22, 2018 at 3:32 PM

True the Vote, Inc. 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-00734); U.S. Court of Appeals for the District of Columbia Circuit (Case 14-5316)

Issue:

1) Whether True the Vote is exempt from Federal Income tax as a 501(c)(3) organization.

2) Whether the IRS violated True the Vote's First Amendment right of freedom of speech and association.

3) Whether the IRS overstepped its statutory authority in requesting additional information from True the Vote.

Status:

Complaint filed 5/21/13. Motion to Dismiss counts 1, 2, 3, and 5 filed 9/26/13. Plaintiff's motion to stay agency action filed 11/15/13. True the Vote's Opposition to Motion to Dismiss on 11/26/13. Multiple Replies Supporting Motion to Dismiss on 12/17/13. Plaintiffs' Motion for Preliminary Injunction and Expedited Discovery filed 6/30/14. Order denying Motion for Discovery and Motion for Preliminary Injunction filed 8/7/14. Order granting Motion to Dismiss filed 10/22/14. Plaintiff's Notice of Appeal filed 12/18/14. Order that appeal be held in abeyance filed 5/8/15. Oral argument at D.C. Circuit held 4/14/16. D.C. Circuit Court opinion affirming in part, reversing in part, filed 8/5/16. U.S.'s Answer to First Amended Complaint filed 12/19/16. True the Vote's Memo in Opposition to U.S.'s Motion for Summary Judgment filed 1/19/17. Order Granting Motion for Discovery as to Remaining Claims filed 4/12/17. Joint Motion to Approve Proposed Consent Order filed 1/16/18. Consent Order filed 1/21/18.

 

Court of Appeals Documents

• USA's Certificate as to Parties, Rulings, and Related Cases (filed 1/15/15)
• Scheduling Order (filed 3/27/15)
• Joint Submission regarding Brief Format (filed 4/27/15)
• Order that appeal be held in abeyance (filed 5/8/15)
• Defendants-Appellees' Motion Pursuant to May 8, 2015 Order Regarding Z Street v. Koskinen (filed 7/20/15)
• Joint Motion to Set Briefing Schedule (filed 7/20/15)
• Plaintiff-Appellant's Motion for Partial Reversal and Remand (filed 7/20/15)
• Opposition to Plaintiff-Appellant's Motion for Partial Reversal and Remand, Filed by Appellees the United States of America and the Internal Revenue Service (filed 7/30/15)
• Plaintiff-Appellant's Response to Motion Pursuant to May 8, 2015 Order Regarding Z Street v. Koskinen (filed 7/30/15)
• Joint Opposition to Plaintiff-Appellant's Motion for Partial Reversal and Remand (filed 7/31/15)
• Appellees Reply in Support of Motion to set Briefing Schedule Pursuant to May 8, 2015 Order Regarding Z Street v. Koskinen (filed 8/06/15)
• Plaintiff-Appellant's Reply to Government's Opposition to Plaintiff-Appellant's Motion for Partial Reversal and Remand (filed 8/06/15)
• Plaintiff-Appellant's Reply to Joint Opposition of the Individual Defendants to Plaintiff-Appellant's Motion for Partial Reversal and Remand (filed 8/06/15)
• PER CURIAM ORDER (filed 9/23/15)
• Court Order that Appendix be due on the same day as appellants opening brief (filed 9/28/15)
• APPELLANT BRIEF filed by True the Vote (filed 12/07/15)
• APPELLEE BRIEF filed by IRS and USA (filed 02/05/16)
• APPELLEE BRIEF filed by Ronald Bell et al. (filed 02/05/16)
• SEPARATE STATUTORY ADDENDUM (filed 02/05/16)
• Appellant Reply Brief (filed 03/07/16)
• LETTER filed by IRS (filed 03/22/16)
• Per Curiam Order (filed 04/04/16)
• UNOPPOSED MOTION regarding Oral Arguments (filed 04/05/16)
• PER CURIAM ORDER (filed 04/05/16)
• Oral argument held (filed 04/14/16)
• Letter filed by IRS and USA pursuant to advising of additional authorities (filed 05/26/16)
• Opinion (filed 8/5/16)
• Judgment (filed 8/5/16)

District Court Documents

• Complaint (filed 5/21/13)
• Motion for Extension of Time to Respond to Complaint (filed 7/16/13)
  • Exhibit A: Declaration of Christopher Belen (filed 7/16/13)
  • Exhibit B: Declaration of Thomas Kane (filed 7/16/13)
  • Proposed Order Granting Extension (filed 7/16/13)
• Plaintiff's First Amended Verified Complaint for Declaratory Judgment, Injunctive Relief, and Damages (filed 7/22/13) (exhibits and summons included)
• Renewed Motion and Memorandum for Extension of Time to Respond (filed 8/2/13)
  • Exhibit A: Second Declaration of Christopher Belen (filed 8/2/13)
  • Exhibit B: Declaration of Thomas Kane (filed 8/2/13)
  • Proposed Order Granting Extension (filed 8/2/13)
• Plaintiff's Opposition to Government's Motion for Extension (filed 8/16/13)
  • Exhibit A:Letter from Oversight and Government Reform Committee (filed 8/16/13)
  • Exhibit B: Letter from Ways and Means Committee (filed 8/16/13)
• Suggestion of Incapacity of David Fish (filed 8/27/13)
• Minute Order Granting Extension of Time (filed 8/29/13)
• Motion for Extension of Time to Respond (filed 9/10/13)
• Motion to Dismiss Counts 1, 2, 3, 5 (filed 9/20/13)
• IRS Response to Motion for Extension (filed 9/23/13)
• Order Granting Motion for Extension (filed 9/25/13)
• Supplement to Motion to Dismiss Counts 1, 2, 3, 5 (filed 9/26/13)
• Order on David Fish's Legal Representation (filed 9/26/13)
• True the Vote's Clarification of Response to IRS's Motion for Extension (filed 9/27/13)
• Joint Proposed Schedule Motion to Dismiss (filed 9/30/13)
• Plaintiff Motion for Extension of Time to Respond to IRS's Motion to Dismiss (filed 10/2/13)
• Individual Management Defendants' Motion to Dismiss (filed 10/18/13)
• Motion to Dismiss Cincinnati Defendants Maloney, Bell, Estes, and Ng (filed 10/18/13)
• Motion to File Oversized Memo (filed 11/15/13)
• TTV's Opposition to Individual Defendant Motion to Dismiss (filed 11/15/13)
• TTV's Opposition to Government's Motion to Dismiss (filed 11/15/13)
  • Exhibit A: Determination Letter (filed 11/15/13)
  • Proposed Order (filed 11/15/13)
• Plaintiff Motion to Stay Agency Action (filed 11/15/13)
• Defendant Individual Management's Opposition to Plaintiff's Motion to File Oversized Memo (filed 11/20/13)
• Lee Intervenor's Letter Requesting Extension (filed 11/20/13)
• Plaintiff's Reply to Management Defendant's Opposition to Plaintiff's Motion to File Oversized Memo (filed 11/22/13)
• True the Vote's Memorandum in Opposition to Individual Defendants' Motion to Dismiss (filed 11/26/13)
• U.S.'s Memorandum in Opposition to Plaintiff's Motion to Stay Agency Action (filed 12/3/13)
• True the Vote's Reply to U.S.'s Memorandum in Opposition to Motion to Stay Agency Action (filed 12/9/13)
• Reply Supporting Cincinnati Defendant's Motion to Dismiss (filed 12/17/13)
• Reply Supporting Individual Management's Defendant's Motion to Dismiss (filed 12/17/13)
• Reply Supporting Motion to Dismiss (filed 12/17/13)
• True the Votes' Notice of Supplemental Authority (filed 6/2/14)
  • Exhibit 1
• Federal Defendants' Response to Plaintiff's Notice of Supplemental Authority (filed 6/5/14)
• Plaintiffs' Motion for Preliminary Injunction and Expedited Discovery (filed 6/30/14)
  • Memorandum
  • Exhibit A
  • Exhibit B
  • Exhibit C
  • Exhibit D
  • Exhibit E
  • Exhibit F
  • Exhibit G
  • Exhibit H
  • Exhibit I
  • Exhibit J
  • Exhibit K
  • Exhibit L
  • Exhibit M
  • Exhibit N
  • Exhibit O
• Individual Management Defendants' Reply to Plaintiffs' Motion for Preliminary Injunction (filed 7/7/14)
  • Exhibit 1
• United States' Reply to Plaintiffs' Motion for Preliminary Injunction (filed 7/7/14)
  • Exhibit A
  • Exhibit B
  • Exhibit C
  • Exhibit D
• Cincinnati Defendants' Reply to Plaintiff's Motion for Preliminary Injunction (filed 7/7/14)
• Order (filed 7/11/14)
• Defendant's Notice of Filing of Declarations (filed 7/18/14)
  • Exhibit
  • Exhibit
  • Exhibit
• Joint Notice of Supplemental Authority (filed 7/21/14)
• Plaintiff's Notice of Supplemental Authority (filed 7/22/14)
• Defendant's Response to Supplemental Authority (filed 7/23/14)
• Order denying Motion for Discovery and Motion for Preliminary Injunction (filed 8/7/14)
  • Memorandum Opinion
• True the Vote's Supplemental Authority (filed 10/8/14)
• Individual Defendant's Response to Supplemental Authority (filed 10/14/14)
• Order granting Defendant's Motion to Dismiss (filed 10/23/14)
• Memorandum Opinion (filed 10/23/14)
• Plaintiff''s Notice of Appeal (filed 12/18/14)
• Federal Defendants' Motion to Extend Response Time (filed 10/07/16)
• Order Regarding October 12, 2016 status conference (filed 10/14/16) (following remand)
• United States' Motion for Summary Judgment (filed 11/11/16)
• Notice as to Plaintiff's Entitlement to Declaratory Relief (filed 11/11/16)
• Order (filed 11/22/16)
• U.S.'s Answer to First Amended Complaint (filed 12/19/16)
• True the Vote's Memorandum in Opposition to Summary Judgment (filed 1/19/17)
• True the Vote's Motion for Discovery (filed 1/19/17)
• Memorandum in Opposition to Motion for Discovery (filed 2/9/17)
• Plaintiff's Reply in Support of Motion for Discovery (filed 2/16/17)
• Order Granting Motion for Discovery (filed 4/12/17)
• Joint Motion to Approve Consent Order (filed 1/16/18)
• Consent Order (filed 1/21/18)