Green Rock LLC v. Internal Revenue Service et al
Plaintiff: Green Rock LLC
Defendant: Internal Revenue Service, US Department of Treasury and United States of America
Case Number: 2:2021cv01320
Filed: October 2, 2021
Court: US District Court for the Northern District of Alabama
Presiding Judge: Annemarie Carney Axon
Nature of Suit: Administrative Procedure Act / Review or Appeal of Agency Decision
Cause of Action: 05 U.S.C. § 702 Administrative Procedure Act
Jury Demanded By: None
Docket Report

This docket was last retrieved on February 2, 2023. A more recent docket listing may be available from PACER.

Date Filed Document Text
February 2, 2023 Opinion or Order Filing 41 FINAL JUDGMENT Consistent with the Memorandum Opinion, the court GRANTS Plaintiff's #20 Motion for Summary Judgment, DENIES Defendants' #30 Motion for Summary Judgment, and SETS ASIDE the Notice 2017-10 for failure to comply with the Administrative Procedure Acts notice-and-comment requirement. Signed by Judge Annemarie Carney Axon on 2/2/2023. (KSS)
February 2, 2023 Opinion or Order Filing 40 MEMORANDUM OPINION. Signed by Judge Annemarie Carney Axon on 2/2/2023. (KSS)
November 22, 2022 Opinion or Order Filing 39 RESPONSE to re #38 Second Notice of Supplemental Authorities filed by Green Rock LLC. (Norris, Cameron)
November 17, 2022 Opinion or Order Filing 38 NOTICE of Supplemental Authority by Internal Revenue Service, US Department of Treasury, United States of America (Attachments: #1 Opinion in GBX Associates, LLC v. United States)(Causey, Daniel)
November 14, 2022 Opinion or Order Filing 37 RESPONSE to re #36 filed by Green Rock LLC. (Norris, Cameron)
November 10, 2022 Opinion or Order Filing 36 NOTICE of Supplemental Authority by Internal Revenue Service, US Department of Treasury, United States of America (Attachments: #1 Tax Court Opinion)(Causey, Daniel)
September 26, 2022 Opinion or Order Filing 35 REPLY Brief filed by Defendants Internal Revenue Service, US Department of Treasury, United States of America re: #30 Cross MOTION for Summary Judgment and Response to Plaintiff's Motion for Summary Judgment filed by Internal Revenue Service, US Department of Treasury, United States of America. (Causey, Daniel)
August 26, 2022 Opinion or Order Filing 34 REPLY Brief filed by Plaintiff Green Rock LLC re: #20 MOTION for Summary Judgment and Opposition to Defendant's Cross-Motion for Summary Judgment filed by Green Rock LLC. (Norris, Cameron)
June 22, 2022 Opinion or Order Filing 33 TEXT ORDER: The court GRANTS Plaintiff's consent motion for an extension of time. (Doc. #32 ). Plaintiff's combined reply and response is due on or before August 26, 2022. Defendant's reply is due on or before September 26, 2022. Signed by Judge Annemarie Carney Axon on 6/22/2022. (KEK)
June 21, 2022 Opinion or Order Filing 32 Consent MOTION for Extension of Time to File Response/Reply by Green Rock LLC. (Attachments: #1 Text of Proposed Order)(Norris, Cameron)
June 13, 2022 Opinion or Order Filing 31 Brief re #30 Cross MOTION for Summary Judgment and Response to Plaintiff's Motion for Summary Judgment . (Causey, Daniel)
June 13, 2022 Opinion or Order Filing 30 Cross MOTION for Summary Judgment and Response to Plaintiff's Motion for Summary Judgment by Internal Revenue Service, US Department of Treasury, United States of America. (Causey, Daniel)
June 8, 2022 Opinion or Order Filing 29 TEXT ORDER granting Defendants' #28 unopposed motion for an extension of the page limitations. Defendants' consolidated response brief and cross-motion for summary judgment may not exceed 42 pages. Signed by Judge Annemarie Carney Axon on 6/8/2022. (RLW)
June 7, 2022 Opinion or Order Filing 28 Consent MOTION for Leave to File Excess Pages by Internal Revenue Service, US Department of Treasury, United States of America. (Causey, Daniel)
May 11, 2022 Opinion or Order Filing 27 SUPPLEMENTAL Evidentiary Submission re: #20 MOTION for Summary Judgment . (Norris, Cameron) Modified on 5/11/2022 (KEK).
May 9, 2022 Opinion or Order Filing 26 TEXT ORDER granting Defendants' #25 consent motion for an extension of the briefing schedule. Defendants' response and cross-motion for summary judgment is now due on or before June 13, 2022. Plaintiff's combined reply and response to the cross-motion is due on or before July 12, 2022. Defendants' reply is due August 10, 2022. Signed by Judge Annemarie Carney Axon on 5/9/2022. (RLW)
May 9, 2022 Opinion or Order Filing 25 Consent MOTION for Extension of Time to File Response/ Motion for Summary Judgment by Internal Revenue Service, US Department of Treasury, United States of America. (Causey, Daniel)
May 5, 2022 Opinion or Order Filing 24 TEXT ORDER: The court GRANTS #23 Amended Motion for Leave to Appear pro hac vice for attorney Frank H. Chang contingent upon payment of the $75.00 pro hac vice fee within 7 days of entry of this order. The court FINDS AS MOOT #19 Motion for Leave to Appear with the filing of #23 Amended Motion. Signed by Judge Annemarie Carney Axon on 5/5/22.(SAC)
May 5, 2022 Opinion or Order PHV Fee paid: $ 75, receipt number AALNDC-4080649 (ALND B4601120081). (Norris, Cameron) Modified on 5/6/2022 (KEK).
April 22, 2022 Opinion or Order Filing 23 MOTION for Leave to Appear Pro Hac Vice Amended Application for Pro Hac Vice Admission of Frank H. Chang by Green Rock LLC. (Neiman, John)
April 15, 2022 Opinion or Order Filing 22 Brief re #20 MOTION for Summary Judgment filed by Green Rock LLC. (Norris, Cameron)
April 15, 2022 Opinion or Order Filing 21 Evidentiary Material re: #20 MOTION for Summary Judgment . (Norris, Cameron)
April 15, 2022 Opinion or Order Filing 20 MOTION for Summary Judgment by Green Rock LLC. (Norris, Cameron)
April 15, 2022 Opinion or Order Filing 19 MOTION for Leave to Appear pro hac vice as to Frank H. Chang by Green Rock LLC. (Attachments: #1 Exhibit Declaration)(Norris, Cameron)
March 7, 2022 Opinion or Order Filing 18 STATUS REPORT (Joint) by Internal Revenue Service, US Department of Treasury, United States of America. filed by Internal Revenue Service, US Department of Treasury, United States of America (Causey, Daniel)
March 4, 2022 Opinion or Order Filing 17 NOTICE by Internal Revenue Service, US Department of Treasury, United States of America of Filing of Administrative Record (Attachments: #1 Certification of Administrative Record, #2 Index of Administrative Record, #3 Record pp. 1-200, #4 Record pp. 201-400, #5 Record pp. 401-600, #6 Record pp. 601-700, #7 Record pp. 701-805)(Causey, Daniel)
February 18, 2022 Opinion or Order Filing 16 SCHEDULING ORDER: The parties are to file the administrative record by March 4, 2022. The parties shall file a joint status report on or before March 7, 2022. No causes of action, defenses, or parties may be added after March 14, 2022 as to plaintiff and March 24, 2022 as to defendants. Discovery commences one day after the administrative record is filed and concludes on April 4, 2022. Green Rock will file a motion for summary judgment by April 15, 2022. The Government will file a combined response and cross-motion for summary judgment 30 days after service of Green Rock's motion. Green Rock will file a combined response and reply 21 days after service of the Government's combined response and cross-motion. The Government will file a reply 21 days after service of Green Rock's combined response and reply. Signed by Judge Annemarie Carney Axon on 2/18/2022. (KEK)
February 4, 2022 Opinion or Order Filing 15 REPORT of Rule 26(f) Planning Meeting. (Norris, Cameron)
January 20, 2022 Opinion or Order Filing 14 INITIAL ORDER GOVERNING ALL FURTHER PROCEEDINGS - with appendices attached. Signed by Judge Annemarie Carney Axon on 1/20/22. (SAC)
January 20, 2022 Opinion or Order Filing 13 ANSWER to #1 Complaint by Internal Revenue Service, US Department of Treasury, United States of America.(Causey, Daniel)
December 3, 2021 Opinion or Order Filing 12 TEXT ORDER granting Defendants' #11 consent motion for an extension of time to file a responsive pleading. Defendants' responsive pleading is now due on or before January 20, 2022. Signed by Judge Annemarie Carney Axon on 12/3/2021. (RLW)
December 3, 2021 Opinion or Order Filing 11 Consent MOTION for Extension of Time to File Answer re #1 Complaint by Internal Revenue Service, US Department of Treasury, United States of America. (Causey, Daniel)
October 18, 2021 Opinion or Order Filing 10 RETURN OF SERVICE by Green Rock LLC re #9 Summons Issued as to USA (Neiman, John)
October 5, 2021 Opinion or Order Filing 9 Summons Issued as to Internal Revenue Service, US Department of Treasury, United States of America, U.S. Attorney and U.S. Attorney General. Returned to Plaintiff for service. (KEK)
October 5, 2021 Opinion or Order Filing 8 TEXT ORDER - Per the filing of #4 and #5 Amended Motions for Leave to Appear Pro Hac Vice, the court FINDS AS MOOT #2 and #3 Motions for Leave to Appear Pro Hac Vice. Signed by Judge Annemarie Carney Axon on 10/5/21. (SAC)
October 5, 2021 Opinion or Order Filing 7 TEXT ORDER: The court GRANTS #5 Motion for Leave to Appear pro hac vice for attorney Cameron T. Norris contingent upon payment of the $75.00 pro hac vice fee within 7 days of entry of this order. Signed by Judge Annemarie Carney Axon on 10/5/. (SAC)
October 5, 2021 Opinion or Order Filing 6 TEXT ORDER: The court GRANTS #4 Motion for Leave to Appear pro hac vice for attorney Patrick Strawbridge contingent upon payment of the $75.00 pro hac vice fee within 7 days of entry of this order. Signed by Judge Annemarie Carney Axon on 10/5/21. (SAC )
October 5, 2021 Opinion or Order Filing 5 MOTION to Amend/Correct #3 MOTION for Leave to Appear pro hac vice by Green Rock LLC. (Attachments: #1 Supplement Declaration)(Neiman, John)
October 5, 2021 Opinion or Order Filing 4 MOTION to Amend/Correct #2 MOTION for Leave to Appear pro hac vice by Green Rock LLC. (Attachments: #1 Supplement Declaration)(Neiman, John)
October 5, 2021 Opinion or Order PHV Fee paid: $ 75, receipt number 1126-3938249. (Norris, Cameron)
October 5, 2021 Opinion or Order PHV Fee paid: $ 75, receipt number 1126-3938257. (Strawbridge, Patrick)
October 5, 2021 Opinion or Order Filing Fee: Filing fee $ 402, receipt_number 1126-3938514. related document #1 COMPLAINT against Internal Revenue Service, US Department of Treasury, filed by Green Rock LLC. (Attachments: # 1 Exhibit A)(KEK). (Neiman, John)
October 2, 2021 Opinion or Order Filing 3 MOTION for Leave to Appear pro hac vice as to Cameron T Norris by Green Rock LLC. (KEK)
October 2, 2021 Opinion or Order Filing 2 MOTION for Leave to Appear pro hac vice as to Patrick Strawbridge by Green Rock LLC. (KEK)
October 2, 2021 Opinion or Order Filing 1 COMPLAINT against Internal Revenue Service, US Department of Treasury, filed by Green Rock LLC. (Attachments: #1 Exhibit A)(KEK)

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Plaintiff: Green Rock LLC
Represented By: John C Neiman, Jr
Represented By: Cameron Thomas Norris
Represented By: Patrick Strawbridge
Represented By: Frank Hyok Chang
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Defendant: Internal Revenue Service
Represented By: Daniel Beaufort Causey, IV
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Defendant: US Department of Treasury
Represented By: Daniel Beaufort Causey, IV
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Defendant: United States of America
Represented By: Daniel Beaufort Causey, IV
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