TABLE OF CONTENTS

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Docket sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Complaint (23 March 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Defendants’ motion to dismiss the complaint (26 May 2020) . . . . . . . . . . . . . . . . . 11

Declaration of plaintiff Aaron Davis (9 June 2020) . . . . . . . . . . . . . . . . . . . . . . . . . 13

Plaintiffs’ motion for in camera review of records (22 June 2020) . . . . . . . . . . . . . 21

Order denying defendant’s motion to dismiss (30 July 2020) . . . . . . . . . . . . . . . . . 23

Order denying as moot plaintiffs’ motion for in camera
review of records (31 July 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Defendant’s answer (13 August 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Defendant’s motion for summary judgment (23 November 2020) . . . . . . . . . . . . . . 35

Plaintiff’s motion for in camera review of records (4 December 2020) . . . . . . . . . . 37

Praecipe re plaintiffs’ motion for in camera review (15 December 2020) . . . . . . . . 38

Praecipe clarifying defendant’s position regarding in camera review
(15 December 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

Order granting summary judgment to defendant (13 January 2021) . . . . . . . . . . . 41

Parties’ Exhibits
 Def. Ex. 1: Defendant’s Vaughn index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

 Def. Ex. 2: Plaintiffs’ FOIA request (8 October 2019) . . . . . . . . . . . . . . . . . . . . . . 57

 Pl. Ex. 1/Def. Ex. 3: OCFO denial of plaintiffs’ FOIA request
      (14 November 2019) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59

 Pl. Ex. 2/Def. Ex. 4: Plaintiffs’ appeal to the Mayor (20 November 2019) .. . . . . . 62

 Pl. Ex. 3/Def. Ex. 5: OCFO response to plaintiffs’ appeal (16 December 2019) .. . 70

 Pl. Ex. 4/Def. Ex. 6: Mayor’s denial of plaintiffs’ appeal (14 January 2020) . . . . . 79
Pl. Ex. 5: Plaintiffs’ request for reconsideration of
     Mayor’s denial (4 February 2020) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84

Pl. Ex. 6/Def. Ex. 8: OTR Tax Law and Guidance web page .. . . . . . . . . . . . . . . . 90

Pl. Ex. 7/Def. Ex. 7: OTR Private Letter Rulings web page . . . . . . . . . . . . . . . . . 92

Pl. Ex. 8: IRS private letter rulings 202019007 (8 May 2020)
     and 202021006 (22 May 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

Pl. Ex. 9: OTR General Counsel Memorandum, Sales Tax on Hotel
     Attrition Fees and Cancellation Fees (4 January 2002) . . . . . . . . . . . . . . . 102

Pl. Ex. 10: E-mail chain between OCFO and Tax Analysts (January 2015) . . . 106

Pl. Ex. 11: OTR Declaratory Order 2015-2 and
     Declaratory Order 2013-01 (22 March 2013) . . . . . . . . . . . . . . . . . . . . . . . 108

Pl. Ex. 12: OTR Revenue Ruling 2007-02: Subject: Presidential
     Appointment Exception .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118

Pl. Ex. 13: OTR Notice: Recall and
     Review of OTR Notices (1 July 2002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
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