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Baruch v. United States

United States District Court, Third Circuit

April 29, 2013

Doris A. Baruch
v.
United States of America

REPORT AND RECOMMENDATION

JOSEPH A. DICKSON, Magistrate Judge.

Dear Counsel:

This will address the parties' cross motions wherein the taxpayer Petitioner seeks to quash an IRS Formal Document Request ("FDR") (ECF No. 1) and the Government seeks to dismiss the petition to quash the FDR (the "Petition") (ECF No. 2), as well as Petitioner's motion to extend the time to serve a summons pursuant to Fed.R.Civ.P. 4(m) (ECF No. 15).

The facts giving rise to this dispute are relatively straightforward.[1] On November 8, 2011, the IRS (the "Government") issued to petitioner Doris A. Baruch ("Petitioner") an FDT pursuant to section 982 of the Internal Revenue Code, 26 U.S.C. § 982 (the "Code"). (Br. Supp. Mot. Extend Time 4, ECF No. 15-1). The FDR requested the production of certain documents related to Petitioner's "Foreign Accounts." Section 982 of the Code authorizes the IRS to issue an FDR to any United States taxpayer to obtain foreign-based documentation. An FDR is "any request (made after the normal request procedures have failed to produce the requested documentation) for the production of foreign-based documentation which is mailed by registered or certified mail to the taxpayer at his last known address and which sets forth:

(A) the time and place for the production of the documentation,
(B) a statement of the reason the documentation previously produced (if any) is not sufficient,
(C) a description of the documentation being sought, and
(D) the consequences to the taxpayer of the failure to produce the documentation described in subparagraph (C)."

26 U.S.C. § 982(c)(1).

Congress also provided that the taxpayer may move to quash the FDR as follows: Proceeding to Quash:

(A) In general. - Notwithstanding any other law or rule of law, any person to whom a formal document request is mailed shall have the right to begin a proceeding to quash such request not later than the 90th day after the day such request was mailed. In any such proceeding, the Secretary may seek to compel compliance with such request.
(B) Jurisdiction. - The United States district court for the district in which the person to whom the formal document request is mailed) resides or is found shall have jurisdiction to hear any proceeding brought under subparagraph (A). An order denying the petition shall be deemed a final order which may be appealed.
(C) Suspension of 90-day period. - The running of the 90 day period referred to in subsection (a) shall be suspended during any period during which a proceeding ...

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