Rescino

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 6 UNITED STATES OF AMERICA, Case No. 5:20-cv-00881-BLF

Petitioner, ORDER DENYING RESPONDENT’S

MOTION TO DISMISS OR,

v. ALTERNATIVELY, TO TRANSFER

NICHOLAS C. RESCINO

[Re: ECF 36] Respondent.

12 The United States of America (“Petitioner”) has brought the present action against Nicholas Rescino (“Respondent”) to enforce an Internal Revenue Service (“IRS”) summons. Pet., ECF 1. Respondent moves to dismiss the action under Federal Rule of Civil Procedure 12(b)(3) for improper venue; or, in the alternative, to transfer the action from the San Jose Division of the Northern District of California to the San Francisco Division of the Northern District of California under 28 U.S.C. § 1406(a); or, in the alternative, to transfer the action from the San Jose Division to the San Francisco Division under 28 U.S.C. § 1404(a). Am’d Mot., EFC 36. Because this motion is…