Joseph Baxter et al v. United States of America

Filing 26

ORDER REQUIRING SUPPLEMENTAL BRIEFING; AMENDING BRIEFING SCHEDULE. Signed by Judge Yvonne Gonzalez Rogers on 2/26/16. (fs, COURT STAFF) (Filed on 2/26/2016)

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UNITED STATES DISTRICT COURT

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NORTHERN DISTRICT OF CALIFORNIA

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JOSEPH GARY BAXTER AND PATRICIA
MARY BAXTER,
Petitioners,

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Case No. 15-cv-04764-YGR
ORDER REQUIRING SUPPLEMENTAL
BRIEFING; AMENDING BRIEFING SCHEDULE

v.

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RE: DKT. NO. 24
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UNITED STATES OF AMERICA,
Respondent.

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United States District Court
Northern District of California

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

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

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

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2011 and Summons for 2012. (See id.)

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

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

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

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

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

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

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

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

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IT IS SO ORDERED.
Dated: February 26, 2016

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______________________________________
YVONNE GONZALEZ ROGERS
UNITED STATES DISTRICT COURT JUDGE

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All terms herein have the same meaning as defined in this Court’s order on the Baxters’
petition to quash. (Dkt. No. 22.)