IN THE UNITED STATES DISTRICT COURT 

 FOR THE SOUTHERN DISTRICT OF FLORIDA 

MIAMI DIVISION 

Case No. 1:22-cv-24023-SCOLA/GOODMAN 

KENNETH C. GRIFFIN, 

 Plaintiff, 

 v. 

INTERNAL REVENUE SERVICE, et al., 

 Defendants. 

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UNOPPOSED MOTION TO EXTEND TIME TO ANSWER OR 

RESPOND TO PLAINTIFF’S COMPLAINT 

 Defendant United States of America,1

 pursuant to Rule 6(b)(1)(A) of the Federal 

Rules of Civil Procedure, moves for an extension of time to answer or otherwise respond 

to Plaintiff Kenneth C. Griffin’s Complaint by forty-five days to Tuesday, April 25, 

2023. Good cause exists for the requested extension to allow the United States time to 

obtain information necessary to answer or otherwise respond to the complaint. In support 

of this motion, the United States asserts the following: 

1. Griffin sued the IRS and the Treasury Department on December 13, 2022, 

for damages for the alleged wrongful disclosure of Griffin’s confidential tax return 

1

 The complaint names the incorrect party defendants. The United States is the proper party 

defendant because federal agencies may not be sued without express consent of Congress. 

Congress has not authorized the IRS or the Treasury Department to be sued. See Enax v. United 

States, 2006 WL 1886156, at *2 (M.D. Fla. July 7, 2006) (citing Castleberry v. ATF, 530 F.2d 

672, 673 n.3 (5th Cir. 1976)); see also 26 U.S.C. § 7431(a)(1) (providing that a taxpayer may 

bring a suit against the United States for the alleged wrongful disclosure of protected tax return 

information). 

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information in violation of 26 U.S.C. § 6103 and alleged violations of the Privacy Act, 5 

U.S.C. § 552a. ECF No. 1. 

2. Griffin served the United States Attorney for the Southern District of 

Florida on January 10, 2023. ECF No. 20. 

3. The deadline for the United States to file an answer or response is March 

11, 2023. See Fed. R. Civ. P. 12(a)(2). 

4. Good cause exists to extend the United States’ time to answer or respond to 

Griffin’s complaint to April 25, 2023. 

5. The United States requires additional time to obtain information from the 

IRS and Treasury Department regarding the allegations of the complaint. Information 

from the IRS and Treasury Department is necessary for the United States to evaluate the 

merits of complaint and to prepare a responsive pleading. 

6. Additionally, the United States must coordinate its responsive pleading 

with the IRS, Treasury Department, and multiple components of the Department of 

Justice. 

7. Griffin does not oppose the relief sought in this motion. 

WHEREFORE, the United States respectfully requests that the Court extend time 

to file an answer or response to Tuesday, April 25, 2023. 

CERTIFICATE OF GOOD FAITH CONFERENCE 

Pursuant to Local Rule 7.1(a)(3)(A), counsel for the United States conferred with 

counsel for Griffin via telephone in a good faith effort to resolve the issues raised in this 

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motion. Counsel for Griffin advised that Griffin does not oppose the requested extension 

of time to respond to the complaint. 

Dated: March 8, 2023 Respectfully Submitted 

DAVID A. HUBBERT 

Deputy Assistant Attorney General 

 Elizabeth N. Duncan 

ELIZABETH N. DUNCAN 

Virginia Bar No. 90685 

ZACHARY A. GRAY 

California Bar No. 291376 

STEPHANIE A. SASARAK 

Maryland Bar No. 1012160096 

Trial Attorneys, Tax Division 

U.S. Department of Justice 

P.O. Box 14198 

Washington, D.C. 20044 

202-514-6546 (v) | 202-514-4963 (f) 

Elizabeth.N.Duncan@usdoj.gov 

Zachary.A.Gray@usdoj.gov 

Stephanie.A.Sasarak@usdoj.gov 

Counsel for the United States 

Of counsel: 

MARKENZY LAPOINTE 

United States Attorney 

Southern District of Florida 

 

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CERTIFICATE OF SERVICE 

I hereby certify that on March 8, 2023, I filed a copy of the foregoing document 

with the Clerk of Court using the CM/ECF system, which will send notification to 

counsel of record. 

 

 Elizabeth N. Duncan 

ELIZABETH N. DUNCAN 

Trial Attorney 

 U.S. Dept. of Justice, Tax Division 

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