Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_14-mc-00140/USCOURTS-caed-2_14-mc-00140-0/pdf.json

Nature of Suit Code: 871
Nature of Suit: IRS 3rd Party Suits 26 USC 7609 (U.S. plaintiff)
Cause of Action: 26:7609 IRS: Petition to Quash IRS Summons

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UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

JEFFREY L. PHILLIPS,

Petitioner,

v.

UNITED STATES OF AMERICA,

Respondent.

No. 2:14-mc-0140 TLN DAD

ORDER

Petitioner has filed a petition to quash an Internal Revenue Service summons pursuant to 

26 U.S.C. § 7609(b)(2). The case has been referred to the undersigned U.S. Magistrate Judge 

pursuant to Local Rule 302(c)(10).

IT IS HEREBY ORDERED that:

1. Within 14 days after this order is filed, petitioner shall serve his petition and a copy of 

this order upon the respondent identified in the caption of the petition and shall file a certificate of 

such service within 7 days after service is made.

2. Within 28 days after the petition is served by petitioner, respondent shall file and serve 

a response to the petition.

3. If respondent’s response to the petition is an answer, a reply shall be filed by petitioner 

within 14 days after the response is filed. Any party may request oral argument by including the 

request in the answer or reply. If no request for oral argument is made, the petition to quash will 

Case 2:14-mc-00140-KJM-AC Document 5 Filed 12/19/14 Page 1 of 2
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be submitted on the papers upon the completion of briefing.

4. If respondent’s response to the petition is a motion, the motion shall be noticed for 

hearing before the undersigned on a regularly scheduled law and motion calendar and shall be 

briefed and heard in accordance with Local Rule 230.

Dated: December 18, 2014

DAD:6

Ddad1\orders.civil\phillips0140.pet.quash.serve.ord.docx

Case 2:14-mc-00140-KJM-AC Document 5 Filed 12/19/14 Page 2 of 2