Reca v. Internal Revenue Service

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA CASE NO. 23-CV-24600-MOORE/Elfenbein SOFIA RECA, and GPR 5 LLC, Petitioners, v. INTERNAL REVENUE SERVICE, et al., Respondents. _____________________________________/ REPORT AND RECOMMENDATION THIS CAUSE is before the Court on Respondent, United States’ (“the Government”) Motion to Dismiss (“the Motion”) Petitioners Sofia Reca and GPR 5 LLC’s (“Petitioners”) Petition to Quash Summons (“Petition”) filed pursuant to Federal Rule of Civil Procedure 12(b)(1) and 12(b)(6), ECF No. [7]. The Honorable K. Michael Moore has referred this matter…