Free Motion to Dismiss/Lack of Subject Jurisdiction - District Court of Delaware - Delaware

Case 1:07-mc-00100-JJF

Document 6

Filed 07/31/2007

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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF DELAWARE RICKY DEAN HARDEE Petitioner, v. UNITED STATES OF AMERICA Respondent. ) ) ) ) ) ) ) ) )

Case No. 1:07-mc-00100-JFF

UNITED STATES' MOTION TO DISMISS FOR LACK OF JURISDICTION The United States moves the Court to dismiss this action (a petition to quash an IRS administrative summons) pursuant to Fed. R. Civ. P. 12(b) for lack of jurisdiction as no case or controversy exists because the IRS has withdrawn the summons. A memorandum or law, declaration of Special Agent Robert Ripley, declaration of petitioner's attorney, Robert E. Barnes, Government Exhibits 1, 2, and 3, and proposed order are attached.

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Case 1:07-mc-00100-JJF

Document 6

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Date: July 31, 2007. Respectfully Submitted COLM F. CONNOLLY United States Attorney By: /s/ Seth M. Beausang Seth M. Beausang (I.D. No. 4071) Assistant United States Attorney The Nemours Building 1007 Orange Street, Suite 700 Wilmington, DE 19801 Telephone: (302) 573-6277 OF COUNSEL JONATHAN D. CARROLL Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 227 Washington, D.C. 20044 Telephone: (202) 307-6669

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CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the foregoing United States' Motion to Dismiss, Memorandum in Support, Proposed Order, and attached declarations and exhibits have been made this 31st day of July, 2007, by First Class Mail to: Robert E. Barnes Bernhoft Law Firm, S.C. 207 E. Buffalo St. Suite 600 Milwaukee, WI 53202

/s/ Seth M. Beausang SETH M. BEAUSANG (I.D. No. 4071)

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Case 1:07-mc-00100-JJF

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Filed 07/31/2007

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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF DELAWARE RICKY DEAN HARDEE Petitioner, v. UNITED STATES OF AMERICA Respondent. ) ) ) ) ) ) ) ) ) ORDER Having considered the motion of the United States to dismiss the petition, and the Court being fully advised, it is this ___day of _________________, 2007: ORDERED that the petition is dismissed, with prejudice. IT IS SO ORDERED.

Case No. 1:07-mc-00100-JFF

UNITED STATES DISTRICT JUDGE

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