KISTNER v. UNITED STATES

Civ. No. 83-270-RE.

568 F.Supp. 809 (1983)

Richard H. and Teresa KISTNER, Plaintiffs, v. UNITED STATES of America and John M. Willing, Special Agent, Internal Revenue Service, Defendants.

United States District Court, D. Oregon.

April 12, 1983.


Attorney(s) appearing for the Case

Barbara J. Rose, Lake Oswego, Or., for plaintiffs.

G. Scott Nebergall, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendants.


OPINION

REDDEN, District Judge:

Plaintiffs seek to quash an IRS summons directed to third parties for information concerning plaintiffs' tax liability.

This action may be untimely. Such an action must be commenced within twenty days of receipt of the summons. 26 U.S.C. 7609(b)(2)(A) (1982). This requirement may be arguably jurisdictional, see 26 U.S.C. § 7609(h)(1). The present suit was not commenced until February 4, 1983, while service...

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