Fleisner v. United States of America

Filing 16

ORDER DISMISSING CASE signed by Judge Pamela Pepper on 8/8/2017. 10 Defendant's motion to dismiss Gene Fleisner as petitioner GRANTED; Gene Fleisner DISMISSED; clerk's office to amend caption to show Super Nova Corp. as petitioner. 10 D efendant's motion for summary denial of plaintiff's amended motion to quash GRANTED. 2 Plaintiff's amended petition to quash IRS summonses to Marvin D. Hatcher and First Bank DENIED. 10 Defendant's motion for summary enforceme nt of IRS summonses to Marvin D. Hatcher and First Bank GRANTED. United States, through IRS revenue agent Greg Jackson or other IRS employee, may enforce IRS summonses to Marvin D. Hatcher and First Bank. United States, through IRS revenue agent Greg Jackson or other IRS employee, shall send by certified mail this order and copy of relevant IRS summonses to Marvin D. Hatcher and First Bank, and schedule a date certain for compliance with the summonses. (cc: all counsel)(cb)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF WISCONSIN

GENE FLEISNER,
d/b/a Super Nova Corp.,

Case No. 16-cv-01496-pp

Plaintiffs,
v.
UNITED STATES OF AMERICA,
Defendant.
ORDER GRANTING UNITED STATES’ MOTION TO DISMISS GENE
FLEISNER AS A PETITIONER, FOR SUMMARY DENIAL OF
THE AMENDED PETITION TO QUASH, AND FOR SUMMARY
ENFORCEMENT OF THE IRS SUMMONSES (DKT. NO. 10), DENYING THE
AMENDED PETITION TO QUASH SUMMONS (DKT. NO. 2), AND
DISMISSING THIS ACTION

The court has considered the petitioner’s amended petition to quash (dkt.
no. 2) and the United States’ motion to dismiss Gene Fleisner as a petitioner
and for an order summarily denying the amended petition to quash and
summarily enforcing the IRS summonses issued to Marvin D. Hatcher and
First Bank Financial Center (“First Bank”) (dkt. no. 10). The court makes the
following findings and rulings:
1.

The IRS summonses issued to Marvin D. Hatcher and First Bank

in connection with the IRS’s civil examination and audit of taxpayer Super
Nova Corp. (“Super Nova”) for the 2014 tax year were issued for the legitimate
purposes of ascertaining and verifying the amounts of Super Nova’s gross
receipts, depreciation, cost of goods sold, and other deductions claimed on
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Super Nova’s 2014 corporate income tax returns as explained by IRS Revenue
Agent Greg Jackson in his declaration filed in support of the United States’
motion;
2.

The documents identified in the summonses at issue may shed

light on the correct tax liability of Super Nova for the 2014 tax year, as
explained by Revenue Agent Jackson in his declaration, and are relevant;
3.

The documents sought are not already in the possession of the

IRS; and
4.

The administrative procedural steps required by the Internal

Revenue Code have been followed.
The court ORDERS that:
1.

The court GRANTS the United States’ motion to dismiss Gene

Fleisner as a petitioner. Dkt. No. 10. The court DISMISSES Gene Fleisner as a
petitioner, and ORDERS that the clerk’s office shall amend the caption to show
Super Nova Corp. as the petitioner.
2.

The court GRANTS the United States’ motion for summary denial

of Super Nova’s amended petition to quash. Dkt. No. 10. The court ORDERS
that Super Nova’s amended petition to quash the IRS summonses issued to
Marvin D. Hatcher and First Bank is DENIED, dkt. no. 2, and that this action
is DISMISSED;
3.

The court ORDERS that the United States’ motion for summary

enforcement of the IRS summonses to Marvin D. Hatcher and First Bank is
GRANTED. Dkt. No. 10.
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4.

The court ORDERS that the United States, through IRS Revenue

Agent Greg Jackson or any other IRS employee, may enforce the IRS
summonses issued to Marvin D. Hatcher and First Bank; and
5.

The United States, through IRS Revenue Agent Greg Jackson or

any other IRS employee, shall send by certified mail this Order, together with a
copy of the relevant IRS summonses, to Marvin D. Hatcher and First Bank, and
schedule a date certain for Marvin D. Hatcher and First Bank to comply with
the summonses.
Dated in Milwaukee, Wisconsin this 8th day of August, 2017.
BY THE COURT:

________________________________
HON. PAMELA PEPPER
United States District Judge

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