United States Ninth Circuit

In a motion to quash a summons issued by the IRS and served on the U.S. more than twenty days after it was issued, the District Court's order dismissing the action for lack of jurisdiction is reversed where, although a party filing a motion to quash must commence a proceeding to quash the summons within twenty days after the notice is given, the party is permitted 120 days to serve the motion on the U.S.

Appellate Information

• Decided 06/15/2009
• Published 06/15/2009

Judges

• THOMAS, Circuit Judge:, Before SIDNEY R. THOMAS and JAY S. BYBEE, Circuit Judges, and ROGER T. BENITEZ, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Edward Robbins, Jr. and Heather K. Lee, Hochman, Salkin, Rettig, Toscher & Perez, P.C., Beverly Hills, CA, for the appellants.


• For Appellees:
  
• Andrea R. Tebbets and Ivan C. Dale, United States Department of Justice, Washington, D.C., for the appellees.