TAX ANALYSTS,
Plaintiff,
v.
ILLINOIS DEPARTMENT OF REVENUE,
Defendant.
IN THE CIRCUIT COURT OF THE SEVENTH JUDICIAL CIRCUIT
SANGAMON COUNTY, ILLINOIS
COMPLAINT
NOW COMES Plaintiff, TAX ANALYSTS, by its attorney, Donald M. Craven P.C., and for its Complaint against Defendant, ILLINOIS DEPARTMENT OF REVENUE, states as follows:
NATURE OF THE ACTION
1. This is a complaint under the Illinois Freedom of Information Act, 5 ILCS 140/1 et seq. (“FOIA”), seeking the production of certain public records in response to a FOIA request. Defendant is improperly withholding public records from Plaintiff, despite clear authority that such records should be released. Plaintiff requests attorneys' fees, costs and civil penalties pursuant to the FOIA.
PARTIES
2. Plaintiff Tax Analysts is a non-profit publisher of periodicals dealing with taxation. Founded in 1970, Tax Analysts is located in Falls Church, Virginia, and has over 100,000 subscribers and readers, primarily lawyers, accountants and other tax professionals. Tax Analysts reports on taxation issues in Illinois and other states in its weekly magazine, State Tax Notes, and its daily online publication, State Tax Today.
3. Defendant Illinois Department of Revenue (“IDOR”) is a body politic and corporate in the State of Illinois, charged with administering Illinois tax laws and collecting tax revenues in a fair, consistent, and efficient manner for taxpayers and providing accurate, timely, and reliable funding and information to state and local constituents. IDOR is a public body pursuant to the FOIA. See 5 ILCS 140/2(a).
COUNT I
February 15, 2017 FOIA Request
4. Using the Department's web site, Plaintiff submitted a FOIA request for public records to IDOR (“Request”) on February 15, 2017. That Request sought the following: “All field audit manuals and audit training manuals that were used by your agency from January 1, 2011 to the present in the formats (electronic or otherwise) in which they are maintained. The request covers not only manuals that are designated as such, but also training materials or continuing education materials related to audits.” Exhibit A.
5. Plaintiff made this request as part of its news gathering and reporting activities. Plaintiff has made similar requests for such manuals from revenue departments in all other states. A majority of departments in other states either make their manuals available online or provided Plaintiff with such manuals, either with no or limited redactions.
6. On March 17, 2017, IDOR acknowledged receipt of the request.
7. On March 31, 2017, IDOR responded to the Request. See Exhibit A. IDOR denied the request in full reasoning that the Audit Manual included audit procedures as well as interpretations of law and policy at both federal and state levels. Also, IDOR stated that this “Audit Manual contains opinions and discussions that guide the enforcement of tax law, but it does not codify or reflect the Department's policies.” IDOR used these stated reasons to explain why it deemed the requested records exempt pursuant to sections 7(1)(d)(i), 7(1)(d)(ii), 7(1)(d)(v), and 7(1)(f) of FOIA.
8. IDOR's failure to release these records in response to Plaintiff's request violates the FOIA.
9. IDOR willfully and intentionally failed to comply with the FOIA in refusing to follow clearly established authority in denying this type of records request.
WHEREFORE, Plaintiff prays that this Court enter an order compelling the release of the requested records as contemplated by law, plus reasonable attorneys' fees, costs of suit and civil penalties pursuant to the FOIA.
COUNT II
April 5, 2018 FOIA Request
10. On April 5, 2018, Plaintiff e-mailed a second, narrowed FOIA request for public records to IDOR (“Second Request”). That Second Request sought the following: “All field audit manuals, including currently effective amendments, that are currently in use by your agency as of the date of this request.” Exhibit B.
11. On April 12, 2018, IDOR responded to the Second Request. See Exhibit B. IDOR once again denied the request in full, deeming the request to be unduly burdensome pursuant to Section 3(g) of FOIA, in addition to citing the same exemptions regarding the previous request from February 15, 2017.
12. IDOR's failure to release these records in response to Plaintiff's request violates the FOIA.
13. IDOR willfully and intentionally failed to comply with the FOIA in refusing to follow clearly established authority in denying this type of records request.
WHEREFORE, Plaintiff prays that this Court enter an order compelling the release of the requested records as contemplated by law, plus reasonable attorneys' fees, costs of suit and civil penalties pursuant to the FOIA.
TAX ANALYSTS, Plaintiff.
By: Donald M. Craven, One of Its Attorneys
Donald M. Craven (#6180492)
DONALD M. CRAVEN, P.C.
1005 North Seventh Street
Springfield, IL 62702
Telephone: (217) 544-1777
Facsimile: (217) 544-0713
E-Mail: don@cravenlawoffice.com
Of counsel: Cornish F. Hitchcock
Hitchcock Law Firm PLLC
5614 Connecticut Avenue, NW # 304
Washington, DC 20015
Telephone: (202) 489-4813
Facsimile: (202) 315-3552
Email: conh@hitchlaw.com
(Admitted in DC; not admitted in IL)