Dennis v. U.S., Internal Revenue Service

Full title: Kevin Dennis, Petitioner v. United States Internal Revenue Service…

Court: United States District Court, S.D. Ohio

Date published: Jun 27, 2003

Case No. MS2-03-12 (S.D. Ohio Jun. 27, 2003)

Opinion

Case No. MS2-03-12

June 27, 2003

ORDER

GREGORY L. FROST, Magistrate Judge

On March 5, 2003, Kevin Dennis filed a petition to quash an administrative summons sent to Key Bank on February 10, 2003. This matter is before the Court on respondent's unopposed May 8, 2003 motion to dismiss.

Petitions to quash a summons must be commenced "not later than the 20^th day after the day such notice is given" to the taxpayer. 26 U.S.C. § 7609(b). Here the summons was mailed to Kevin Dennis on February 11, 2003. The 20-day period begins to run from the date notice is served (mailed). Shishler v. United States, 199 F.3d 848 (6th Cir. 1999). Here the 20^th day was Monday, March 3, 2003. The petition to quash summons was not filed until Wednesday, March 5, 2003. Accordingly, the petition is not timely.

Because the petition to quash summons is time-barred by 26 U.S.C. § 7609 (b), respondent's unopposed May 8, 2003 motion to dismiss (doc. 2) is GRANTED. The Clerk of Court is DIRECTED to enter JUDGMENT dismissing the petition to quash summons as time-barred by 26 U.S.C. § 7609(b).