The US District Court for the District of Columbia has dismissed most of the claims in suits brought against the IRS which alleged that applicants for tax-exempt status were treated unfairly. The plaintiffs, who were applicants for exempt status under Sections 501(c)(3) and 501(c)(4), filed civil suits against the IRS as well as various current and former IRS officials in their official and individual capacities. These suits alleged violations of the First and Fifth Amendments, the Administrative Procedures Act, and Section 6103 of the Internal Revenue Code. They sought declaratory and injunctive relief as well as monetary damages.
The court, agreeing with the defendants’ motions to dismiss, dismissed all of the claims in the suits for those plaintiffs whose applications for exemption have been approved since the litigation commenced. The court did not dismiss certain claims of two organizations because those applications are still pending.
Steptoe represents a number of the current and former senior IRS officials as defendants in their individual capacities.
The opinions can be found here: