Odbert

MEMORANDUM AND ORDER

These actions comprise two related petitions to quash Internal Revenue Service summonses. Petitioner, Larry Odbert, filed Civil No. S-83-053 MLS on January 19, 1983, and Civil No. S-83-132 MLS on February 11, 1983. On April 1, 1983, respondent, United States, filed identical motions in each case seeking denial of the petitions to quash and summary enforcement of the summonses. On the same date respondent also moved to dismiss the petitions to quash insofar as they relate to certain summonses, claiming that they had been issued to parties who were not third- party recordkeepers as defined in Internal Revenue Code § 7609(a)(3) and, therefore, that the court lacked subject matter jurisdiction to quash these summonses.

Pursuant to General Order No. 129 of the United States District Court for the Eastern District of California, filed April 5, 1983, both cases were referred to the magistrate for hearing.- On June 7, 1983, in accordance with Local Rule 302, Magistrate Esther Mix filed proposed findings of fact and recommendations in each of the two cases. As to each case the magistrate found:

(1) That petitioner Larry E. Odbert failed to serve notice of filing of…