Gaumer v. United States

MEMORANDUM AND ORDER

WHITE, District Judge.

This is a proceeding to quash an Internal Revenue Service Summons pursuant to 26 U.S.C. § 7609(b). The government has filed a motion to dismiss or for summary judgment on grounds that the commencement and maintenance of the action is barred by the sovereign immunity of the United States and that the Court lacks subject matter jurisdiction to entertain the proceeding.

26 U.S.C. § 7609(b)(2)(A) provides: —Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under subsection (a) shall have the right to begin a…