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Legal Opinion

Lizalek v. United States

District Court, E.D. Wisconsin

Decided November 22, 2023No. 2:23-cv-00030Unknown

1Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN GARY C. LIZALEK, Petitioner, v. Case No. 23-CV-30-SCD UNITED STATES OF AMERICA, Respondent. DECISION AND ORDER DENYING AMENDED PETITION TO QUASH SUMMONS Gary Lizalek seeks to quash four third-party summonses issued by the Internal Revenue Service relating to a federal investigation of Lizalek’s income taxes. The United States has moved for an order summarily denying the petition to quash. Because the United States has shown that the summonses are valid and enforceable and Lizalek has failed to present a legally sufficient defense to…

2Cases cited18 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. BenabeCourt of Appeals for the Seventh Circuit · 2011
  3. United States v. Roy W. CollinsCourt of Appeals for the Tenth Circuit · 1990
  4. United States v. KisCourt of Appeals for the Seventh Circuit · 1981
  5. United States v. Lorin G. SloanCourt of Appeals for the Seventh Circuit · 1991

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