MOLLISON v. U.S.

Nos. 07-16035, 07-16048, 07-16070.

568 F.3d 1073 (2009)

Nicole Vento MOLLISON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Richard Vento, Plaintiff-Appellant, v. United States of America, Defendant-Appellee. Nicole Vento Mollison, Petitioner-Appellant, v. United States of America, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 15, 2009.


Attorney(s) appearing for the Case

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

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

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


THOMAS, Circuit Judge:

This appeal presents the question of whether the district court had jurisdiction over a motion to quash a third-party summons issued by the United States Internal Revenue Service ("IRS") served on the United States more than twenty days after the notice of summons was issued. We conclude that, 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...

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