December 12, 2013
PROVIDIAN HOLDINGS, INC., Petitioner,
UNITED STATES OF AMERICA, Respondent.
ANDRÉ BIROTTE JR., United States Attorney, SANDRA R. BROWN, Assistant United States Attorney, Chief Tax Division, VALERIE L. MAKAREWICZ, Assistant United States Attorney, California Bar Number 229637, Los Angeles, California, Attorneys for United States of America.
ORDER GRANTING STIPULATION BETWEEN PLAINTIFF AND DEFENDANT TO DISMISS PETITION TO QUASH SUMMONS ON THE GROUNDS OF MOOTNESS
VALERIE L. MAKAREWICZ, District Judge.
Based on the stipulation filed by the parties in this action, and for good cause appearing, it is hereby ordered that:
1. The Petition to Quash Summons, filed on November 7, 2013, is dismissed without prejudice on the grounds of mootness, as the underlying administrative summons, issued on October 22, 2013 by the Internal Revenue Service, has been withdrawn.
2. As between Plaintiff and Defendant United States of America, each party shall bear its own costs and attorney's fees in connection with this proceeding.
IT IS SO ORDERED.