Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_24-cv-00980/USCOURTS-caed-1_24-cv-00980-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

1

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

ROBERT J. COYLE,

Defendant.

No. 1:24-cv-00980-KES-SAB

ORDER RELATING AND REASSIGNING 

CASES

UNITED STATES OF AMERICA,

Plaintiff,

v.

ROBERT J. COYLE, et al.,

Defendants.

No. 1:24-cv-01157-KES-BAM

New Case No. 1:24-cv-01157-KES-SAB

Examination of the above-captioned actions reveals that they are related within the 

meaning of the Local Rules. “[B]oth actions involve similar questions of fact and the same 

question of law and their assignment to the same Judge or Magistrate Judge is likely to effect a 

Case 1:24-cv-00980-KES-SAB Document 8 Filed 10/09/24 Page 1 of 2
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

2

substantial savings of judicial effort.” L.R. 123(a)(3). The cases involve the United States’s 

petition to enforce an IRS summons served on Robert J. Coyle in his personal and official 

capacities. See L.R. 123(a)(1)-(2). The assignment of these matters to the same judge is likely to 

effect a substantial savings of judicial effort and is likely to be convenient for the parties.

The parties should be aware that relating cases under Rule 123 causes the actions to be 

assigned to the same judge—it does not consolidate the actions. Under Rule 123, related cases 

are generally assigned to the judge and magistrate judge to whom the first filed action was 

assigned. 

Good cause appearing, the court finds the above-captioned cases are related and hereby 

ORDERS that Case No. 1:24-cv-01157-KES-BAM be reassigned from Magistrate Judge Barbara 

A. McAuliffe to Magistrate Judge Stanley A. Boone. The caption on documents filed in the 

reassigned case shall show the new case number: 1:24-cv-01157-KES-SAB.

IT IS SO ORDERED.

Dated: October 8, 2024 

 UNITED STATES DISTRICT JUDGE

Case 1:24-cv-00980-KES-SAB Document 8 Filed 10/09/24 Page 2 of 2