United States of America v. Lipson

Filing 7

ORDER re 3 Motion to Enforce IRS Summons filed by United States of America.the parties are hereby ORDERED to meet-and-confer on the appropriate vehicle through which the instant dispute should be resolved, whether that be through the filing o f a proper memorandum of points and authorities in response to the pending amended petition and a reply, through Defendants filing of a motion to quash or other properly supported motion, or through some other means by which the issues in dispute m ay be fully developed in writing prior to any hearing. The parties are further ORDERED to file a joint proposed schedule for resolving this case, including the briefing identified above, by July 28, 2016. Signed by Magistrate Judge Nancy J. Koppe on 7/22/2016. (Copies have been distributed pursuant to the NEF - DL)

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UNITED STATES DISTRICT COURT
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DISTRICT OF NEVADA
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UNITED STATES OF AMERICA,

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Pending before the Court is the Government’s amended petition seeking entry of an order

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requiring Defendant to produce various documents. See Docket No. 3. Defendant has filed an

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untimely response. Docket No. 6.1 That defense raises approximately sixteen defenses and/or

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objections to the underlying IRS summons. See id. at 2-4. Those defense and objections are made

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in entirely conclusory form, devoid of any factual support or legal authority of any kind. See id. To

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the extent Defendant intends to wait until the order to show cause hearing to elaborate on the factual

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and legal bases for these defenses and objections, the Court declines to adopt such an approach.

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Instead, the Court has a strong preference that parties fully brief all factual and legal issues prior to

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any hearing. See, e.g., Docket No. 2 (denying petition without prejudice because it was unsupported

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by a memorandum of points and authorities).

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Plaintiff(s),
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vs.
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DAVID E. LIPSON,
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Defendant(s).

Case No. 2:16-cv-01147-JAD-NJK
ORDER

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The deadline respond to the petition was July 19, 2016, Docket No. 4 at 2, but the response
was filed on July 21, 2016, see Docket No. 6.

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Accordingly, the parties are hereby ORDERED to meet-and-confer on the appropriate

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vehicle through which the instant dispute should be resolved, whether that be through the filing of

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a proper memorandum of points and authorities in response to the pending amended petition and a

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reply, through Defendant’s filing of a motion to quash or other properly supported motion, or

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through some other means by which the issues in dispute may be fully developed in writing prior to

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any hearing. The parties are further ORDERED to file a joint proposed schedule for resolving this

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case, including the briefing identified above, by July 28, 2016.2

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IT IS SO ORDERED.

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Dated: July 22, 2016

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NANCY J. KOPPE
United States Magistrate Judge

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At this time, the show cause hearing remains calendared for August 22, 2016. In the event
the schedule stipulated to by the parties requires continuance of the hearing as currently scheduled,
that should also be made clear in the stipulation.
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