Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_15-cv-04764/USCOURTS-cand-4_15-cv-04764-4/pdf.json

Parties Involved:
Joseph Gary Baxter
Petitioner
Patricia Mary Baxter
Petitioner
United States of America
Respondent

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United States District Court 

Northern District of Californi

a

UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF CALIFORNIA 

JOSEPH GARY BAXTER AND PATRICIA 

MARY BAXTER, 

Petitioners, 

v. 

UNITED STATES OF AMERICA, 

Respondent. 

Case No. 15-cv-04764-YGR 

ORDER REQUIRING SUPPLEMENTAL 

BRIEFING; AMENDING BRIEFING SCHEDULE

RE: DKT. NO. 24 

 On February 22, 2016, the government1 filed a motion to alter or amend the judgment of 

this Court. (Dkt. No. 24.) Therein the government argues, inter alia, that this Court is without 

jurisdiction to order an in camera review of documents produced pursuant to the Summons for 

2011 and Summons for 2012. (See id.) 

 The government’s motion fails to identify the legal basis upon which the IRS is entitled to 

documents protected by the attorney-client privilege. See Highland Capital Mgt., L.P. v. United 

States, 2015 WL 5692377, at *3 (2d Cir. Sept. 29, 2015) (holding that a district court’s failure to 

consider attorney-client privilege on motion to quash third-party IRS summons constitutes error). 

 The government is ORDERED to file a supplemental brief on this topic not to exceed three 

(3) pages no later than March 8, 2016. The briefing schedule on the motion is AMENDED as 

follows: the Baxters’ response to the government’s motion and supplemental brief is due by 

March 22, 2016, and the government’s reply is due by March 29, 2016. 

IT IS SO ORDERED. 

Dated: February 26, 2016 

______________________________________ 

 YVONNE GONZALEZ ROGERS

 UNITED STATES DISTRICT COURT JUDGE

 1

 All terms herein have the same meaning as defined in this Court’s order on the Baxters’ 

petition to quash. (Dkt. No. 22.) 

Case 4:15-cv-04764-YGR Document 26 Filed 02/26/16 Page 1 of 1