Cotterman v. United States Internal Revenue Service et al

Filing 11

ORDER ADOPTING REPORT AND RECOMMENDATIONS 10 and granting 3 Motion to Dismiss/Lack of Jurisdiction filed by Margaret Perez, United States Internal Revenue Service, 10 Report and Recommendation, (Written Opinion). Signed by Judge Joan N. Ericksen on July 21, 2010. (slf)

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Cotterman v. United States Internal Revenue Service et al Doc. 11 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MINNESOTA RICHARD A. COTTERMAN, Petitioner, v. UNITED STATES INTERNAL REVENUE SERVICE; and MARGARET PEREZ, Respondents. ) ) ) ) ) ) ) ) ) ) ORDER Before the Court is the United States' Motion to Dismiss (docket no. 3). Because the Petitioner lacks standing to bring a Petition to Quash an Internal Revenue Service summons issued to him personally under 26 U.S.C. 7602, and for the reasons stated in the Motion, IT IS HEREBY ORDERED that the United States' Motion to Dismiss (docket no.3) is GRANTED. ORDERED this 21st day of July, 2010. Case No. 10-mc-22-JNE-FLN s/ Joan N. Ericksen JOAN N. ERICKSEN UNITED STATES DISTRICT JUDGE Dockets.Justia.com

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