United States of America v. Guess
Plaintiff: United States of America
Defendant: Jerry D. Guess
Case Number: 4:2026cv03218
Filed: July 23, 2026
Court: U.S. District Court for the District of Nebraska
Presiding Judge: Susan M Bazis
Referring Judge: Jacqueline M DeLuca
Nature of Suit: Taxes
Cause of Action: 26 U.S.C. ยง 7402 IRS: Petition to Enforce IRS Summons
Jury Demanded By: None
Docket Report

This docket was last retrieved on July 27, 2026. A more recent docket listing may be available from PACER.

Date Filed Document Text
July 23, 2026 Filing 5 TEXT NOTICE OF JUDGES ASSIGNED: Judge Susan M. Bazis and Magistrate Judge Jacqueline M. DeLuca assigned. In accordance with 28 U.S.C. 636(c)(2), the parties are notified that, if all parties consent, a magistrate judge may conduct a civil action or proceeding, including a jury or nonjury trial, subject to the courts rules and policies governing the assignment of judges in civil cases. See Fed. R. Civ. P. 73; NEGenR 1.4. (GR)
July 23, 2026 Filing 4 DECLARATION regarding Complaint #1 (Exhibit 1 summons by Attorney Michael R. Pahl on behalf of Plaintiff United States of America. (Attachments: #1 Exhibit Guess website)(Pahl, Michael)
July 23, 2026 Filing 3 DECLARATION regarding Complaint #1 of Revenue Officer Carolyn Hall by Attorney Michael R. Pahl on behalf of Plaintiff United States of America.(Pahl, Michael)
July 23, 2026 Filing 2 AFFIDAVIT of Revenue Officer Carolyn Hall regarding Complaint #1 by Attorney Michael R. Pahl on behalf of Plaintiff United States of America.(Pahl, Michael)
July 23, 2026 Filing 1 COMPLAINT (Petition to Enforce IRS summons) against Jerry D. Guess, by Attorney Michael R. Pahl on behalf of United States of America(Pahl, Michael)

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Plaintiff: United States of America
Represented By: Michael R. Pahl
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Defendant: Jerry D. Guess
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