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Stipe v. Commissioner of Internal Revenue

United States District Court, E.D. Missouri, Eastern Division
May 8, 2009
No. 4:09MC138 HEA (E.D. Mo. May. 8, 2009)

Opinion

No. 4:09MC138 HEA.

May 8, 2009


ORDER


This matter is before the Court on petitioner's motion to quash subpoena duces tecum. The motion will be denied for lack of jurisdiction.

Petitioner moves the Court to quash a subpoena issued by the United States Tax Court in Washington D.C. The subpoena is addressed to Bank of America in Fort Lauderdale, Florida.

Under Rule 45 of the Federal Rules of Civil Procedure, a motion to quash must be addressed to the court that issued the subpoena. Fed.R.Civ.P. 45(c)(3); see Kearney for Kearney v. Jandernoa, 172 F.R.D. 381, 383 (N.D. Ill. 1997) ("a motion to quash, under Rule 45(c)(3)(A), must be filed and decided in the court from which the subpoena issued."); see also In re Digital Corp., 949 F.2d 228, 230-31 (8th Cir. 1991) (applying same rule as to Rule 45(d)). As a result, this Court lacks jurisdiction to grant the motion, and the motion will be denied.

Accordingly,

IT IS HEREBY ORDERED that plaintiff's motion to quash is DENIED. IT IS FURTHER ORDERED that plaintiff's motion to proceed in forma pauperis is GRANTED.


Summaries of

Stipe v. Commissioner of Internal Revenue

United States District Court, E.D. Missouri, Eastern Division
May 8, 2009
No. 4:09MC138 HEA (E.D. Mo. May. 8, 2009)
Case details for

Stipe v. Commissioner of Internal Revenue

Case Details

Full title:KAREN STIPE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States District Court, E.D. Missouri, Eastern Division

Date published: May 8, 2009

Citations

No. 4:09MC138 HEA (E.D. Mo. May. 8, 2009)

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