Opinion ID: 3062214
Heading Depth: 1
Heading Rank: 1

Heading: standard of review

Text: The Western District of Oklahoma converted the government’s motion to dismiss into a motion for summary judgment. The court then granted the motion. Our review of this ruling is de novo. Wheeler v. Hundsman, 825 F.2d 257, 260 (10th Cir. 1987). In conducting this review, we view the record in the light most favorable to Mr. Jewell. Adler v. Wal-Mart Stores, Inc., 144 F.3d 664, 670 (10th Cir. 1998).1 Viewing the evidence in this manner, we consider the materiality of any genuine issues of material fact. Thomson v. Salt Lake Cnty., 584 F.3d 1304, 1311 (10th Cir. 2009). The two district courts also addressed petitions to quash the summonses. For the rulings on these petitions, we review only for an abuse of discretion. See Hopkins v. IRS., 1 The government argues that the summary judgment standard does not apply when the government makes its prima facie case under United States v. Powell, 379 U.S. 48, 57-58 (1964). But the issue here is whether the government presented a prima facie case under Powell. 3 318 F. App’x 703, 705 (10th Cir. 2009); Lain v. United States, 173 F. App’x 651, 652 (10th Cir. 2006).2