Jordan v. United States

ORDER DENYING TRANSFER

JOHN G. HEYBURN II, Chairman.

Before the Panel: * Pursuant to 28 U.S.C. § 1407, petitioner in two actions moves to centralize the litigation in the District of New Mexico.1 Common defendants the United States of America, the Internal Revenue Service (IRS), and Lara McIntosh, an agent with the IRS, oppose centralization.

On the basis of the papers filed and hearing session held, we conclude that Section 1407 centralization would not serve the convenience of the parties and witnesses or further the just and efficient conduct of this litigation. The two actions in this…