IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION
January 19, 2012
INTERNAL REVENUE SERVICE, ET AL.,
The opinion of the court was delivered by: Richard Seeborg United States District Judge
ORDER DISMISSING PETITION FOR LACK OF JURISDICTION
UNITED STATES OF AMERICA,
On October 19, 2011, an IRS agent issued and served a summons for financial documents 20 21 regarding Petitioner Ronald Mazzaferro to Exchange Bank. The agent also mailed notice of this summons to petitioner the same day. Twenty-one days later, Mazzaferro filed a petition to quash 23 the summons. Pursuant to 26 U.S.C. § 7609 a taxpayer has twenty days from the date of notice to 24 initiate a proceeding to quash an IRS summons. See 26 U.S.C. § 7609(b)(2)(A) ("[A]ny person who 25 is entitled to notice of a summons under subsection (a) shall have the right to begin a proceeding to 26 27 quash such summons not later than the 20th day after the day such notice is given in the manner provided in subsection (a)(2)"). Compliance with the twenty day period is a jurisdictional requirement and must be strictly construed. See, e.g., Ponsford v. United States, 771 F.2d 1305 (9th 2 Cir. 1985) ("[A] district court does not have jurisdiction under § 7609(h)(1) where the plaintiff has 3 failed to comply with the twenty-day filing requirement."). Mazzaferro failed to meet the twenty 4 day statutory period to file his motion to quash. The petition must be dismissed for lack of 5 6 jurisdiction. The Clerk shall close the file.
IT IS SO ORDERED.
© 1992-2012 VersusLaw Inc.