here - Fuerst Ittleman David & Joseph, PL

Case: 11-1612 Document: 003110561288 Page: 20 Date Filed: 06/13/2011
C. PROCEEDINGS BELOW
On February 24, 2010, Mr. Gangi and his related entities petitioned the
District Court for the District of New Jersey to quash the respective IRS summons.
Doc. # 1; A-000032. The basis for the Appellant‘s Petition to Quash was that the
IRS summonses failed to comply with the Supreme Court‘s decision in United
States v. Powell, 379 U.S. 48 (1964).
On April 16, 2010, the IRS filed its Opposition to the Petition. Doc. # 4; A-
000096. As stated above, one week later, undaunted and unperturbed by the
pending Petition before the District Court, the IRS issued yet another
administrative summons, (Doc. # 5-3; A-000144), this time to third party
Sovereign Bank , thus necessitating the filing of a second, separate Petition to
Quash on May 3, 2010. Doc. # 5; A-000133.
On July 26, 2010, oral argument was held before the United States
Magistrate assigned to the case below. On August 26, 2010, the Magistrate issued
a dispositive Order (Doc. # 12; A-000347) and Opinion (Doc. # 11; A-000338)
purporting to enforce the respective summonses issued by the IRS. On September
3, 2010, the District Court entered an Order re-characterizing the dispositive Order
as a Report and Recommendation. Doc. # 14; A-000348. On September 22, 2010,
Mr. Gangi, pursuant to Federal Rule of Civil Procedure 72, timely filed his
FUERST ITTLEMAN, PL
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