Goddard

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JUN 11 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

WILLIAM A. GODDARD; LGI, No. 24-5449 LLP; GODDARD, LLP; JPF D.C. No. INVESTMENTS I LLC; JPF REALTY IV 2:24-cv-01279-FLA-RAO

LLC,

Petitioners - Appellants, MEMORANDUM*

v.

UNITED STATES OF AMERICA,

Defendant - Appellee.

Appeal from the United States District Court for the Central District of California Fernando L. Aenlle-Rocha, District Judge, Presiding

Submitted June 9, 2025** Pasadena, California

Before: CLIFTON, IKUTA, and FORREST, Circuit Judges.

Petitioners appeal the district court’s dismissal and denial of their petition to

quash a summons issued by the Internal Revenue Service (IRS). We have

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). jurisdiction pursuant to 28 U.S.C. § 1291. Under de novo review, we…