Rogers v. Internal Revenue Serv., No. 15-3409 (6th Cir. 2016)
Annotate this CaseThe IRS conducted a criminal investigation into businesses owned by Rogers and his associates and subsequently seized millions of dollars. Forfeiture actions settled by an agreement executed in August, 2012. Rogers released his right to bring future claims “related to and/or in connection with or arising out of” the forfeiture actions. In November 2012, Rogers requested records under the Freedom of Information Act (FOIA) 5 U.S.C. 552. The IRS denied the request. In 2013, Rogers filed suit. In November 2014, the IRS moved for summary judgment, arguing that the release affirmatively waived Rogers’ right to bring his FOIA action. Rogers argued that the IRS forfeited its right to rely on the release by not pleading it as an affirmative defense; the IRS should be estopped from asserting the affirmative defense; and the release did not apply because the FOIA claim was not related to the forfeiture actions. The court granted the IRS summary judgment, finding the release’s language broad enough to encompass Rogers’ FOIA action. The Sixth Circuit affirmed While the IRS could have been more diligent in raising its defense, the court did not abuse its discretion by permitting the IRS to raise it in a summary judgment motion.
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