Opinion
Misc. No. 3:07- 9148
12-06-2011
CAROLYN BOUDREAU, Petitioner, v. UNITED STATES OF AMERICA Respondent.
JOHN A. DICICCO Principal Acting Assistant Attorney General ADAM D. STRAIT Mass. BBO No. 670484 KARI D. LARSON Trial Attorneys, Tax Division U.S. Department of Justice S. AMANDA MARSHALL United States Attorney, District of Oregon Of Counsel Attorneys for the United States of America
[Proposed]
ORDER DISMISSING CASE
This case is a petition to quash three Internal Revenue Service summonses. Respondent, the United States of America, has filed a second motion to dismiss this case, arguing that the Court has already adjudicated a materially identical petition to quash in Boudreau v. United States, No. 07-mc-7015-AA (ECF No. 4, entered Feb 8, 2008). The United States also argues that the case is moot because the Internal Revenue Service has already reached a final determination of the petitioner's tax liability, so the information sought by the summonses is no longer necessary. The petitioner does not oppose this motion.
For the reasons set forth in the United States' Unopposed Motion to Dismiss Case as Adjudicated and as Moot, and because that Motion is unopposed, IT IS HEREBY ORDERED that this case is dismissed.
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UNITED STATES DISTRICT JUDGE
Respectfully presented this 2nd day of December, 2011.
JOHN A. DICICCO
Principal Acting Assistant Attorney General
ADAM D. STRAIT
Mass. BBO No. 670484
KARI D. LARSON
Trial Attorneys, Tax Division
U.S. Department of Justice
S. AMANDA MARSHALL
United States Attorney, District of Oregon
Of Counsel
Attorneys for the United States of America