Duell v. United States of America
| Birgit Duell |
| United States of America |
| 8:2025mc00017 |
| May 15, 2025 |
| U.S. District Court for the Middle District of Florida |
| William F Jung |
| Christopher P Tuite |
| Other Statutory Actions |
| 26 U.S.C. ยง 7609 IRS: Petition to Quash IRS Summons |
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This docket was last retrieved on October 6, 2025. A more recent docket listing may be available from PACER.
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Filing 6
ENDORSED ORDER denying without prejudice Petitioner's #5 Amended Petition to Quash Third-Party Summons, as the amended petition has not been correctly served on the IRS in accordance with Federal Rule of Civil Procedure 4(i). No later than November 7, 2025, Petitioner shall properly serve her amended petition to quash on the IRS. Petitioner is cautioned that a failure to abide by this directive may result in the denial of her amended motion without further notice. Signed by Magistrate Judge Christopher P. Tuite on 10/6/2025. (TC)
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| Filing 5 AMENDED MOTION to Quash Third-Party IRS Summons filed by Birgit Duell. (eportal) (Attachments: #1 Exhibit)(GL) |
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Filing 4
ENDORSED ORDER denying without prejudice pro se Petitioner's #1 Petition to Quash Third-Party Summons. A few considerations inform the Court's decision. First, the Petition does not comply with Local Rule 1.08. See M.D. Fla. R. 1.08. Second, the Petition is devoid of any legal authority or analysis that buttresses Petitioner's contentions. See M.D. Fla. R. 3.01(a); see also Lane v. Comm'r of Soc. Sec., 2018 WL 633066, at *4 (M.D. Fla. Jan. 12, 2018) (noting that motions lacking any legal authority bolstering the movants' requests for relief are subject to denial); Jain v. Myers, 2023 WL 2756920, at *1 (M.D. Fla. Apr. 3, 2023) (denying a request due to the absence of any supporting legal authority). Third, the Petition does not adequately address whether the Court has jurisdiction to entertain the Petition. Compare 26 U.S.C. 7609(b)(2) (permitting a party who is entitled to receive notice of the summons to bring an action to quash the summons) with id. 7609(c)(2) (stating that the provision granting the right to bring an action to quash the summons "shall not apply to any summons... issued in aid of the collection of... an assessment made or judgment rendered against the person with respect to whose liability the summons is issued"). And fourth, even if the Court has jurisdiction over this matter, the Petition fails to comply with 26 U.S.C. 7609(b)(2). For instance, although Petitioner avers she enclosed a certificate of service "verifying that copies ha[d] been sent to the IRS and the summoned third party," Petitioner's filing does not identify when she received her notice or the office the Secretary referenced in that notice, nor does she attach a certificate of service or the summons. Accordingly, no later than June 30, 2025, Petitioner shall file an amended petition that properly addresses all the above issues. Petitioner is cautioned that a failure to abide by this directive may result in the dismissal of this matter. Signed by Magistrate Judge Christopher P. Tuite on 6/9/2025. (MEL)
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Filing 3
ENDORSED ORDER denying pro se Petitioner's #2 Motion for Leave to File Electronically[ ]. Petitioner fails to establish she is entitled to an exemption to the general rule that pro se litigants must file paper documents with the Court. See Ogilvie v. Millsaps, 2015 WL 6688343, at *1 (M.D. Fla. Oct. 30, 2015) (observing that a pro se litigant seeking CM/ECF access must "demonstrate[ ] that an exemption [to the general rule] is necessary to avoid unreasonable burdens and to promote access to information"). The Court notes in this regard that any member of the public can access electronic federal court records by registering online with PACER, and pro se litigants may file paper documents by mail or electronically without CM/ECF access through the Court's Electronic Document Submission Web Portal. Signed by Magistrate Judge Christopher P. Tuite on 6/5/2025. (MEL)
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| FEES Paid by Birgit Duell (Filing fee $52, Receipt Number TPA72346). (EGP) |
| Filing 2 MOTION for Leave to File Electronically (ECF Access) by Birgit Duell. (Attachments: #1 Consent to Receive Notices of Electronic Filing, #2 Mailing Envelope)(KME) |
| Filing 1 MOTION to Quash Third-Party Summons by Birgit Duell. (Attachments: #1 Cover Letter, #2 Civil Cover Sheet, #3 Mailing Envelope)(KME) Motions referred to Magistrate Judge Christopher P. Tuite. |
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