Mazzaferro v. United States Of America et al

Filing 11

ORDER DISMISSING PETITION FOR LACK OF JURISDICTION. Signed by Judge Richard Seeborg on 1/19/12. (Attachments: # 1 Appendix Certificate of Service)(cl, COURT STAFF) (Filed on 1/19/2012)

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*E-Filed 1/19/12*

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FOR THE NORTHERN DISTRICT OF CALIFORNIA

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For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

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United States District Court

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SAN FRANCISCO DIVISION

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RONALD MAZZAFERRO,

No. C 11-80284 MISC RS

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Plaintiff,
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v.

ORDER DISMISSING PETITION FOR
LACK OF JURISDICTION

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UNITED STATES OF AMERICA,
INTERNAL REVENUE SERVICE, et al.,

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Respondents.
____________________________________/

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On October 19, 2011, an IRS agent issued and served a summons for financial documents

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regarding Petitioner Ronald Mazzaferro to Exchange Bank. The agent also mailed notice of this

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summons to petitioner the same day. Twenty-one days later, Mazzaferro filed a petition to quash

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the summons. Pursuant to 26 U.S.C. § 7609 a taxpayer has twenty days from the date of notice to

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initiate a proceeding to quash an IRS summons. See 26 U.S.C. § 7609(b)(2)(A) (“[A]ny person who

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is entitled to notice of a summons under subsection (a) shall have the right to begin a proceeding to
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quash such summons not later than the 20th day after the day such notice is given in the manner

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provided in subsection (a)(2)”). Compliance with the twenty day period is a jurisdictional
NO. C
ORDER

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requirement and must be strictly construed. See, e.g., Ponsford v. United States, 771 F.2d 1305 (9th

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Cir. 1985) (“[A] district court does not have jurisdiction under § 7609(h)(1) where the plaintiff has

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failed to comply with the twenty-day filing requirement.”). Mazzaferro failed to meet the twenty

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day statutory period to file his motion to quash. The petition must be dismissed for lack of
jurisdiction. The Clerk shall close the file.
IT IS SO ORDERED.

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Dated: 1/19/12

For the Northern District of California

United States District Court

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RICHARD SEEBORG
UNITED STATES DISTRICT JUDGE

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NO. C
ORDER

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