Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_14-mc-00138/USCOURTS-caed-2_14-mc-00138-1/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 

EASTERN DISTRICT OF CALIFORNIA 

JEFFREY L. PHILLIPS, 

Petitioner, 

v. 

UNITED STATES OF AMERICA, 

Respondent. 

No. 2:14-mc-00138-KJM-AC 

No. 2:14-mc-00139-TLN-DAD 

No. 2:14-mc-00140-TLN-DAD 

No. 2:14-mc-00149-MCE-DAD 

RELATED CASE ORDER 

 

 Examination of the above-stated case numbers reveals that the cases are related 

within the meaning of Local Rule 123(a). Here, the “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 substantial savings of judicial effort.” Local Rule 123(a)(3). Accordingly, 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. 

Case 2:14-mc-00138-KJM-AC Document 10 Filed 03/03/15 Page 1 of 2
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 As a result, it is hereby ORDERED that the following cases, No. 2:14-mc-00139-

TLN-DAD; No. 2:14-mc-00140-TLN-DAD; and No. 2:14-mc-00149-MCE-DAD, are reassigned 

to the undersigned and to Magistrate Judge Allison Claire. Henceforth, the caption on documents 

filed in the reassigned cases shall be shown as: 2:14-mc-00139-KJM-AC; 2:14-mc-00140-KJMAC; and 2:14-mc-00149-KJM-AC. 

 It is further ORDERED that the Clerk of the Court make appropriate adjustment in 

the assignment of miscellaneous cases to compensate for this reassignment. 

 IT IS SO ORDERED. 

DATED: March 2, 2015. 

Case 2:14-mc-00138-KJM-AC Document 10 Filed 03/03/15 Page 2 of 2