Phillips v. United States of America

Filing 5

ORDER signed by Magistrate Judge Dale A. Drozd on 12/18/2014 ORDERING Within 14 days after this order is filed, petitioner shall serve his petition and a copy of this order upon the respondent identified in the caption of the petition and shall file a certificate of such service within 7 days after service is made. Within 28 days after the petition is served by petitioner, respondent shall file and serve a response to the petition. (Reader, L)

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UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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JEFFREY L. PHILLIPS,

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No. 2:14-mc-0140 TLN DAD

Petitioner,
v.

ORDER

UNITED STATES OF AMERICA,
Respondent.

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Petitioner has filed a petition to quash an Internal Revenue Service summons pursuant to

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26 U.S.C. § 7609(b)(2). The case has been referred to the undersigned U.S. Magistrate Judge

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pursuant to Local Rule 302(c)(10).

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IT IS HEREBY ORDERED that:

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1. Within 14 days after this order is filed, petitioner shall serve his petition and a copy of

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this order upon the respondent identified in the caption of the petition and shall file a certificate of

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such service within 7 days after service is made.

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2. Within 28 days after the petition is served by petitioner, respondent shall file and serve
a response to the petition.
3. If respondent’s response to the petition is an answer, a reply shall be filed by petitioner

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within 14 days after the response is filed. Any party may request oral argument by including the

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request in the answer or reply. If no request for oral argument is made, the petition to quash will
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be submitted on the papers upon the completion of briefing.
4. If respondent’s response to the petition is a motion, the motion shall be noticed for

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hearing before the undersigned on a regularly scheduled law and motion calendar and shall be

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briefed and heard in accordance with Local Rule 230.

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Dated: December 18, 2014

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DAD:6
Ddad1\orders.civil\phillips0140.pet.quash.serve.ord.docx

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