Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-almd-2_06-mc-03293/USCOURTS-almd-2_06-mc-03293-0/pdf.json

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

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IN THE DISTRICT COURT OF THE UNITED STATES FOR THE

MIDDLE DISTRICT OF ALABAMA, NORTHERN DIVISION

DONNA M. PAUL, )

)

Petitioner, )

)

v. ) CIVIL ACTION NO. 

) 2:06mc3293-MHT

UNITED STATES OF, ) (WO)

AMERICA, etc., )

)

Respondent. )

ORDER

On March 28, 2006, petitioner Donna M. Paul filed a

motion to quash a subpoena issued by the Internal Revenue

Service (IRS) in connection with a criminal tax

investigation. The basis of the motion to quash is that

petitioner, Donna M. Paul, is not Donna S. Paul, who is

listed as the subject of the IRS investigation in the IRS

summons.

On May 17, 2006, respondent United States of America

filed a motion to dismiss, contending that petitioner

Paul had failed to perfect service because the summons

and complaint were not served upon the United States

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1. “Service upon the United States shall be effected

... by delivering a copy of the summons and of the

complaint to the United States attorney for the district

in which the action is brought or to an assistant United

States attorney or clerical employee designated by the

United States attorney in a writing filed with the clerk

of the court or by sending a copy of the summons and of

the complaint by registered or certified mail addressed

to the civil process clerk at the office of the United

States attorney.” Fed. R. Civ. P. 4(i)(1)(A).

2

Attorney for the Middle District of Alabama or the

Attorney General of the United States of America. 

As an initial matter, Federal Rule of Civil Procedure

4(m) allows the plaintiff 120 days to serve the summons

and complaint before the suit may be subject to

dismissal. Petitioner Paul filed her motion on March 28,

2006, so the 120 days will not run until the end of July.

Accordingly, the government’s motion to dismiss is due to

be denied as premature.

As to the substance of the dispute, Federal Rule of

Civil Procedure 4(i)(A) provides that service upon the

United States of America can be effected only by serving

the United States Attorney for the district in which the

action is brought (or his or her representative),1

 and by

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2. Although petitioner Paul submitted a certified

mail return receipt card, addressed to R. Randolph

Neeley, who is an Assistant United States Attorney in the

Middle District of Alabama and attorney of record for the

government, and signed by Nancy Yarn, the civil service

clerk in Mr. Neeley’s office, because that mailing did

not include a summons, service is still not perfected as

to the United States Attorney.

3

sending a copy of the summons and complaint to the

Attorney General of the United States in Washington, D.C.

If an agency or corporation of the United States of

America is a party to the action, a copy of the summons

and complaint must also be sent by certified or

registered mail to that agency. Fed. R. Civ. P.

4(i)(2)(A). 

According to the docket sheet, a summons has not been

issued by the clerk’s office in this case. Accordingly,

petitioner Paul could not have complied with Rule 4(i).2

Although service is not yet perfected, petitioner Paul

still has time to properly serve the Attorney General,

the United States Attorney, and the IRS (an agency of the

United States that is a party to this action) before her

suit would be subject to dismissal. To perfect service

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in this matter, petitioner Paul should contact the

clerk’s office, which can instruct her on how to obtain

a valid summons, and then send a copy of the complaint

and a copy of the summons by certified or registered mail

to the civil process clerk of the United States Attorney

for the Middle District of Alabama, the United States

Attorney General, and the IRS. 

Finally, the court notes that something seems amiss

with the underlying IRS subpoena. That document

indicates that the focus of the IRS investigation is a

Donna S. Paul, whereas petitioner here, upon whom the

IRS investigation is now focused, is Donna M. Paul.

Regardless of whether the IRS means to investigate

petitioner or another person, it is likely in both

parties’ interests to correct the subpoena that is the

subject of the instant motion to quash.

Accordingly, it is ORDERED that respondent United

States of Amercia’s motion to dismiss (Doc. No. 6) is

denied without prejudice. 

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The parties are DIRECTED to confer telephonically or

in person regarding petitioner Paul’s motion to quash and

to file a report within ten days of the issuance of this

order summarizing the status of this matter. The

government may file the report electronically.

DONE, this the 5th day of June, 2006.

_____________________________ /s/ Myron H. Thompson

UNITED STATES DISTRICT JUDGE 

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