Case: Petition to Quash Summons Moot After IRS Withdrawal (E.D. Mich.) (IRC §7609)

Withdrawal of a third-party summons makes taxpayer’s motion to quash moot, a district court reported and recommended. The government issued a third-party summons on Taxpayer’s return preparers in the investigation of certain tax years. Taxpayers filed a motion to quash. The IRS subsequently withdrew the summons and filed a motion to dismiss for mootness. When the IRS removed the summons, Taxpayers received the relief sought, the court held, in finding no case or controversy. [Chen v. United States, No. 21-mc-51315 (E.D. Mich. July 18, 2022)]

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