Kostrikin

Kostrikin v. United States

Good Law

106 F. Supp. 2d 1005·2000 WL 1058960·86 A.F.T.R.2d (RIA) 5260·2000 U.S. Dist. LEXIS 11427

United States District Court, Eastern District of CaliforniaMay 31, 2000F-99-6732 OWW LJOCalifornia2,357 words

Opinion

Wanger, J.

MEMORANDUM OPINION AND ORDER RE: MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS RE: MOTIONS/PETITIONS TO QUASH IRS SUMMONSES AND FOR SUMMARY ENFORCEMENT OF IRS SUMMONSES

Plaintiffs Peter I. Kostrikin and Elizabeth Kostrikin (the "Kostrikins”), filing pro se, move to quash four summonses issued by the Internal Revenue Service (“IRS”). The Kostrikins first motion to quash, filed September 13, 1999, addressed three of the four summons. See Motion to Quash (Doc. 1). These summonses were all issued in August 1999. See United States’ Memorandum of Law in Opposition to Motion to Quash (Doc. 8), p. 2. The Kostrikins filed a second motion to quash October 25, 1999, regarding a fourth summons issued October 7, 1999. See Doc 1. Defendant the United States of America (“Government”) opposed these motions and moved for summary enforcement of them November 15, 1999 (the original motion) and December 13, 1999 (the second motion). See Doc. 7; Doc. 8, pp. 1-2; Doc. 12, pp. 1-2. Plaintiff did not file a reply. Hearing on the motions was held December 17,1999.

The Magistrate Judge issued Findings and Recommendations (“F & R”) recommending the motions to quash be denied and the motions for summary…

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