Opinion
No. 5:02-CV-515-BR
October 30, 2002
ORDER
This matter is before the court on the government's motion to dismiss the petition brought pursuant to 26 U.S.C. § 7609(b)(2). Despite having been sent a Roseboro notice, petitioner, who is proceeding pro se, did not respond to the motion. The court agrees with the government that this court lacks jurisdiction to determine the validity of the administrative summonses at issue. All of the entities summoned are located outside of this judicial district. (See Pet., Exs. A-E; Supp. Pet.) Accordingly, this court lacks subject matter jurisdiction. See 26 U.S.C. § 7609(h)(1) ("The United States district court for the district within which the person to be summoned resides or is found shall have jurisdiction to hear and determine any proceeding brought under (b)(2), (f), or (g)."). The motion to dismiss is ALLOWED, and the petition is DISMISSED WITHOUT PREJUDICE.