Leroy Dissinger v. United States

MEMORANDUM

Leroy John Dissinger appeals pro se from the district court’s order dismissing without prejudice his petition to quash an Internal Revenue Service summons issued to a third party in connection with an investigation of his federal tax liabilities. We have jurisdiction under 28 U.S.C. § 1291 and 26 U.S.C. § 7609 (h)(1). We review for an abuse of discretion the district court’s decision regarding the sufficiency of service of process, Rio Props., Inc. v. Rio Int'l Interlink, 284 F.3d 1007, 1014 (9th Cir.2002), and its dismissal for failure to complete service in a timely manner, Oyama v. Sheehan (In re Sheehan), 253 F.3d 507, 511 (9th Cir.2001). We affirm.

The district court did not abuse its discretion by dismissing without prejudice Dissinger’s petition because, as Dissinger now concedes, he did not effectuate service as required under Federal Rule of Civil Procedure 4, and he failed to provide sufficient reason for not doing so. See Fed. R.Civ.P. 4(i), (m) (setting forth the requirements for service on the United States and the 120-day deadline for completing service); Mollison v. United States, 568 F.3d 1073, 1077 (9th Cir.2009) (Rule 4(m) applies to service of a…