Drake Plastics Ltd. Co. et al v. Internal Revenue Service et al
| Drake Plastics Ltd. Co., Drake Insurance Co. and Strategic Risk Alternatives, LLC doing business as d/b/a SRA 831(b) Admin |
| Internal Revenue Service, Hon. Michael Faulkender, Department of the Treasury and Scott Bessent |
| 4:2025cv02570 |
| June 4, 2025 |
| U.S. District Court for the Southern District of Texas |
| Lee H Rosenthal |
| Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision |
| 05 U.S.C. § 702 Administrative Procedure Act |
| None |
Docket Report
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This docket was last retrieved on April 15, 2026. A more recent docket listing may be available from PACER.
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The initial conference set for 11/21/2025 is cancelled as a briefing schedule was entered. (gmh4)
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Filing 54
ORDER on Stay granting #53 . The stay is lifted. The defendants' deadline to respond to the complaint is extended to 12/1/2025. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 53
MOTION to Lift Stay by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. Motion Docket Date 12/5/2025. (Attachments: #1 Proposed Order) (Goodwin, Moira)
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Filing 52
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 52 (final) by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Goodwin, Moira)
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Filing 51
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 49 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 50, #2 Part 51) (Goodwin, Moira)
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Filing 50
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 46 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 47, #2 Part 48) (Goodwin, Moira)
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Filing 49
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 43 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 44, #2 Part 45) (Goodwin, Moira)
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Filing 48
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 40 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 41, #2 Part 42) (Goodwin, Moira)
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Filing 47
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 37 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 38, #2 Part 39) (Goodwin, Moira)
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Filing 46
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 34 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 35, #2 Part 36) (Goodwin, Moira)
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Filing 45
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 31 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 32, #2 Part 33) (Goodwin, Moira)
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Filing 44
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 28 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 29, #2 Part 30) (Goodwin, Moira)
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Filing 43
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 25 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 26, #2 Part 27) (Goodwin, Moira)
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Filing 42
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 22 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 23, #2 Part 24) (Goodwin, Moira)
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Filing 41
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 19 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 20, #2 Part 21) (Goodwin, Moira)
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Filing 40
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 16 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 17, #2 Part 18) (Goodwin, Moira)
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Filing 39
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 13 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 14, #2 Part 15) (Goodwin, Moira)
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Filing 38
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 10 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 11, #2 Part 12) (Goodwin, Moira)
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Filing 37
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 7 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 8, #2 Part 9) (Goodwin, Moira)
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Filing 36
ADMINISTRATIVE TRANSCRIPT/RECORD from Part 4 by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 5, #2 Part 6) (Goodwin, Moira)
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Filing 35
ADMINISTRATIVE TRANSCRIPT/RECORD by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Part 2, #2 Part 3) (Goodwin, Moira)
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Filing 34
NOTICE of Production of Certified Administrative Record by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Attachments: #1 Certification, #2 Index) (Goodwin, Moira)
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Filing 33
Minute Entry for MOTION HEARING held before Hon. Lee H. Rosenthal on 10/8/2025. The parties argued the plaintiffs' motion for a preliminary injunction. (Docket Entry No. 17). The motion remains under advisement. Treasury will produce to the defendants and the court, and file on the docket, the full administrative record that relates to the challenged rule by 11/10/2025; the plaintiffs will file a motion for summary judgment and motion for a permanent injunction by 12/12/2025; Treasury will respond and file a cross-motion for summary judgment by 1/30/2026; the plaintiffs will reply and respond by 2/27/2026; and Treasury will reply by 3/16/2026. The court will hold a hearing on the parties' motions on 3/30/2026, at 1:00 p.m. CT by Zoom. Appearances: Christopher Verducci, Kaitlin O'Donnell, Anais Jaccard, Moira Goodwin. (Court Reporter: L. Smith) (gmh4)
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Filing 32
ORDER on Stay granting #26 . Defendants' deadline to respond to the complaint is stayed. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 31
ORDER granting #30 Motion for Anais Jaccard to Appear Pro Hac Vice Note: Instructions to request Texas Southern CM/ECF registration through PACER are found #here. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 30
MOTION to Appear Pro Hac Vice for Anais Jaccard (Fee Paid: $100, receipt number ATXSDC-34259049) by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC, filed. Motion Docket Date 10/27/2025. (Jaccard, Anais)
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Filing 29
ORDER granting #28 Motion for Kaitlin O'Donnell to Appear Pro Hac Vice Note: Instructions to request Texas Southern CM/ECF registration through PACER are found #here. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 28
MOTION to Appear Pro Hac Vice for Kaitlin O'Donnell (Fee Paid: $100, receipt number ATXSDC-34239786) by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC, filed. Motion Docket Date 10/23/2025. (O'Donnell, Kaitlin)
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Filing 27
NOTICE of Resetting. Parties notified. Motion Hearing reset for 10/8/2025 at 03:00 PM by video before Judge Lee H Rosenthal, filed. Hearing on Motion for Preliminary Injunction. (gmh4)
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Filing 26
Unopposed MOTION to Stay Deadline to Respond to Complaint by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. Motion Docket Date 10/22/2025. (Attachments: #1 Proposed Order) (Goodwin, Moira)
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Filing 25
NOTICE of Resetting. Parties notified. Initial Conference reset for 11/21/2025 at 03:00 PM by video before Judge Lee H Rosenthal, filed. TIME CHANGE ONLY. (gmh4)
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Filing 24
NOTICE of Resetting. Parties notified. Motion Hearing reset for 11/21/2025 at 03:00 PM by video before Judge Lee H Rosenthal, filed. (gmh4)
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Filing 23
REPLY in Support of #17 MOTION for Preliminary Injunction, filed by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC. (Attachments: #1 Supplemental Declaration of Dustin Carlson) (Verducci, Christopher)
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Filing 22
NOTICE of Resetting. Parties notified. Motion Hearing reset for 10/1/2025 at 01:30 PM by video before Judge Lee H Rosenthal, filed. (gmh4)
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Filing 21
RESPONSE in Opposition to #17 MOTION for Preliminary Injunction, filed by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service. (Attachments: #1 Exhibit 1, Final Rule, #2 Proposed Order) (Goodwin, Moira)
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Filing 20
RESPONSE in Opposition to #19 MOTION for Continuance of Preliminary Injunction Hearing, filed by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC. (Attachments: #1 Exhibit A) (Verducci, Christopher)
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Filing 19
MOTION for Continuance of Preliminary Injunction Hearing by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. Motion Docket Date 9/11/2025. (Attachments: #1 Proposed Order) (Goodwin, Moira)
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Filing 18
ORDER. By 9/5/2025, the defendants must file a response to the plaintiffs' motion for a preliminary injunction. Hearing on the motion is set for 9/26/2025 at 10:00 AM by video before Judge Lee H Rosenthal. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 17
MOTION for Preliminary Injunction by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC, filed. Motion Docket Date 9/4/2025. (Attachments: #1 Exhibit Pls' Memorandum of Law in Support of Mot for Preliminary Injunction, #2 Exhibit Declaration of Dustin Carlson, #3 Proposed Order Proposed Order Granting Pls. Motion for a Preliminary Injunction) (Verducci, Christopher)
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Filing 16
ORDER on Extension granting #15 . Defendants have until 10/17/2025 to file an answer or other responsive pleading. Initial Conference reset for 11/21/2025 at 09:30 AM by video before Judge Lee H Rosenthal. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 15
Unopposed MOTION for Extension of Time to File Answer or Otherwise Respond to the Complaint by Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. Motion Docket Date 9/3/2025. (Attachments: #1 Proposed Order) (Goodwin, Moira)
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Filing 14
NOTICE of Appearance by Adam S. Domitz on behalf of Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Domitz, Adam)
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Filing 13
RETURN of Service of SUMMONS Executed as to Michael Faulkender served on 6/17/2025, answer due 8/18/2025, filed. (Verducci, Christopher)
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Filing 12
RETURN of Service of SUMMONS Executed as to Internal Revenue Service served on 6/17/2025, answer due 8/18/2025, filed. (Verducci, Christopher)
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Filing 11
RETURN of Service of SUMMONS Executed as to Scott Bessent served on 6/17/2025, answer due 8/18/2025, filed. (Verducci, Christopher)
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Filing 10
RETURN of Service of SUMMONS Executed as to Department of the Treasury served on 6/17/2025, answer due 8/18/2025, filed. (Verducci, Christopher)
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Filing 9
NOTICE of Appearance by Moira E. Goodwin on behalf of Scott Bessent, Department of the Treasury, Michael Faulkender, Internal Revenue Service, filed. (Goodwin, Moira)
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Filing 8
ORDER granting #3 Motion for Misha Tseytlin to Appear Pro Hac Vice Note: Instructions to request Texas Southern CM/ECF registration through PACER are found #here. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 7
ORDER granting #2 Motion for David Dove to Appear Pro Hac Vice Note: Instructions to request Texas Southern CM/ECF registration through PACER are found #here. (Signed by Judge Lee H Rosenthal) Parties notified. (gmh4)
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Filing 6
Summons Issued as to Internal Revenue Service, Scott Bessent, Department of the Treasury, Michael Faulkender. Issued summons delivered to plaintiff by NEF, filed. (Attachments: #1 Faulkender, #2 Dept. of Treasury, #3 Bessent) (bkt4)
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Filing 5
ORDER Scheduling Rule 16 Conference With the Court and Setting Out the Requirements for Initial Pretrial Work. Initial Conference set for 9/5/2025 at 09:40 AM by video before Judge Lee H Rosenthal. (Signed by Judge Lee H Rosenthal) (Attachments: #1 Attachments) Parties notified. (bkt4)
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Filing 4
CLERKS NOTICE Regarding Consent to Jurisdiction of Magistrate Judge. Parties notified, filed. (bkt4)
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Referral Judge Selected: Magistrate Judge Christina A. Bryan randomly selected to receive referrals. The selected Magistrate Judge is not assigned to this case until a District Judge refers the case or a motion or the parties consent to jurisdiction of the Magistrate Judge. Once a referral has been made, the name of the referral judge will appear at the top of the docket sheet. (bkt4)
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Filing 3
MOTION to Appear Pro Hac Vice for Misha Tseytlin (Fee Paid: $100, receipt number ATXSDC-33550575) by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC, filed. Motion Docket Date 6/27/2025. (Tseytlin, Misha)
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Filing 2
MOTION to Appear Pro Hac Vice for David Dove (Fee Paid: $100, receipt number ATXSDC-33547588) by Drake Insurance Co., Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC, filed. Motion Docket Date 6/26/2025. (Dove, David)
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Filing 1
COMPLAINT against All Defendants (Filing fee $ 405 receipt number ATXSDC-33537449) filed by Drake Plastics Ltd. Co., Strategic Risk Alternatives, LLC, Drake Insurance Co.. (Attachments: #1 Exhibit Exhibit 1, #2 Exhibit Exhibit 2, #3 Exhibit Exhibit 3, #4 Exhibit Exhibit 4, #5 Exhibit Exhibit 5, #6 Exhibit Exhibit 6, #7 Exhibit Exhibit 7, #8 Exhibit Exhibit 8, #9 Civil Cover Sheet Civil Cover Sheet, #10 Request for Issuance of Summons - Internal Revenue Service, #11 Request for Issuance of Summons - M. Faulkender, #12 Request for Issuance of Summons - Department of the Treasury, #13 Request for Issuance of Summons - S. Bessent, #14 Plaintiffs' Corporate Disclosure Statement) (Verducci, Christopher)
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