Facts

On February 9, 2023, Abe Alizadeh received by mail a copy of a subpoena that was sent to his bank, MUFG Union Bank N.A. (Union), which was issued January 25, 2023, and which was served on Union on January 31, 2023. The summons issued by the United States Internal Revenue Service (IRS) to MUFG Union Bank was "in the matter of Abe Alizadeh" for Alizadeh's previously assessed federal tax liabilities for tax years 2014 through 2018. On March 20, 2023, Alizadeh filed a motion to quash the service of summons issued by the IRS. On May 30, 2023, the assigned magistrate judge issued findings and recommendations stating that plaintiff's motion to quash be denied and this this case be closed "because plaintiff lacks standing and the court lacks jurisdiction to quash the summons."

PLAINTIFF'S CONTENTIONS: Plaintiff contended that the summons should be quashed because it was issued in retaliation for his requesting a Collection Due Process or Equivalent Hearing in February of 2023.

DEFENDANTS' CONTENTIONS: Defendants argued that they were immune from the lawsuit unless there was a valid waiver of sovereign immunity. Further, they argued that they were not required to give notice to plaintiff because the summons was issued in the aid of collection and plaintiff as the taxpayer was not entitled to notice under that circumstance.

Result

Alizadeh's motion to quash was denied, and the case was dismissed since Alizadeh lacked standing.