Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-2_08-cv-01158/USCOURTS-azd-2_08-cv-01158-2/pdf.json

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

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WO 

UNITED STATES DISTRICT COURT 

DISTRICT OF ARIZONA 

United States of America, 

Petitioner, 

v. 

Allied Waste Industries, Inc., and 

Subsidiaries, 

Respondent. 

No. CV 08-1158 PHX-JAT 

ORDER 

Petitioner United States of America filed a Petition to Enforce Internal Revenue 

Summons against Respondent Allied Waste (Doc. #1). The Court set a show cause 

hearing for June 18, 2008 and ordered Allied to respond to the Petition before that date. 

Allied Waste filed a response objecting to the Summons and claiming that the documents 

requested were all protected either by work product or by the attorney-client or tax 

practitioner-client privilege. 

At the show cause hearing on June 18, 2008, the Court reviewed the privilege log 

and reviewed in camera the documents requested by the Summons. The Court determines 

that the documents requested are indeed what they are represented to be in the privilege 

log. The privilege log is an accurate summary of each of the documents, and the 

affidavits furnished and representations made in the Respondent’s response are fairly and 

accurately characterized. The Court finds that Allied Waste does not need to produce any 

of the requested documents because all the documents are protected. 

Case 2:08-cv-01158-JAT Document 25 Filed 07/09/08 Page 1 of 2
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The Court, therefore, having considered Allied Waste’s response and having 

determined that the documents requested are privileged, finds that Respondent’s 

objections to the summons are sustained for the reasons set forth herein and on the record. 

Accordingly, 

IT IS HEREBY ORDERED SUSTAINING Respondent Allied Waste’s objections 

to the IRS Summons. 

IT IS FURTHER ORDERED DENYING the IRS’s Petition to Enforce Revenue 

Summons (Doc. #1). 

IT IS FURTHER ORDERED that Respondent Allied Waste shall retain the 

requested documents until such time it is determined if petitioner will file an appeal of the 

Court’s ruling. 

IT IS FURTHER ORDERED that the Clerk of the Court shall enter judgment in 

favor of Respondent Allied Waste and that this action is terminated. 

 Dated this 8th day of July, 2008. 

Case 2:08-cv-01158-JAT Document 25 Filed 07/09/08 Page 2 of 2