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No. 8631031
United States Court of Appeals for the Ninth Circuit
Holt v. Internal Revenue Service
No. 8631031 · Decided April 30, 2007
No. 8631031·Ninth Circuit · 2007·
FlawFinder last updated this page Apr. 2, 2026
Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
April 30, 2007
Citation
No. 8631031
Disposition
See opinion text.
Full Opinion
MEMORANDUM ** Ronald L. Holt and Lyssa Royal Holt appeal pro se from the district court’s order dismissing without prejudice their petition to quash an IRS summons issued to third parties in connection with an investigation of the Holts’ federal tax liabilities. We have jurisdiction under 28 U.S.C. § 1291 . We review for abuse of discretion the district court’s dismissal for failure to serve a timely summons and complaint. Townsel v. County of Contra Costa, 820 F.2d 319, 320 (9th Cir.1987). We affirm for the reasons stated by the district court. Appellants’ motion to extend time to file a reply brief is granted. The Clerk shall file the reply brief received on September 22, 2006. AFFIRMED. This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Plain English Summary
Holt and Lyssa Royal Holt appeal pro se from the district court’s order dismissing without prejudice their petition to quash an IRS summons issued to third parties in connection with an investigation of the Holts’ federal tax liabilities.
Key Points
01Holt and Lyssa Royal Holt appeal pro se from the district court’s order dismissing without prejudice their petition to quash an IRS summons issued to third parties in connection with an investigation of the Holts’ federal tax liabilities.
02We review for abuse of discretion the district court’s dismissal for failure to serve a timely summons and complaint.
03Appellants’ motion to extend time to file a reply brief is granted.
04The Clerk shall file the reply brief received on September 22, 2006.
Frequently Asked Questions
Holt and Lyssa Royal Holt appeal pro se from the district court’s order dismissing without prejudice their petition to quash an IRS summons issued to third parties in connection with an investigation of the Holts’ federal tax liabilities.
FlawCheck shows no negative treatment for Holt v. Internal Revenue Service in the current circuit citation data.
This case was decided on April 30, 2007.
Use the citation No. 8631031 and verify it against the official reporter before filing.