Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree, Docket No. 04-0196-Cv

In May and June 2003 defendant-appel-lee, the Internal Revenue Service (“IRS”), served plaintiff-appellant, Robert L. Schulz, with a series of administrative summonses seeking testimony and documents in connection with an IRS investigation of Schulz. Schulz filed in the United States District Court for the Northern District of New York motions to quash those summonses. In an order dated October 16, 2003, Magistrate Judge David R. Homer dismissed Schulz’s motions for lack of subject matter jurisdiction, finding that, because the IRS had not commenced a proceeding to enforce the summonses, a…