Caruso v. United States of America

California Northern District Court
Judge:Jacqueline Scott Corley
Case #: 3:25-cv-03395
Nature of Suit871 Federal Tax Suits - IRS-Third Party 26 USC 7609
Cause26:7609 IRS: Petition to Quash IRS Summons
Case Filed:Apr 16, 2025
Terminated:Aug 29, 2025
Last checked: Monday Oct 13, 2025 12:54 AM PDT
Petitioner
Cristian Caruso
Represented By
Andrew DePue Allen
Allen Tax Law, Apc
contact info
Respondent
United States of America
Represented By
Amy Talburt Matchison
Department Of Justice
contact info

GPO Aug 28 2025
ORDER by Judge Jacqueline Scott Corley granting 17 Motion to Deny the Petition to Quash and Enforce the IRS Summons to Apple Inc. (ahm, COURT STAFF) (Filed on 8/28/2025)

Docket last updated: 10/12/2026 11:59 PM PDT
Friday, August 29, 2025
22 22 order Judgment Fri 08/29 12:13 PM
JUDGMENT. Signed by Judge Jacqueline Scott Corley on 8/29/2025. (ahm, COURT STAFF)
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utility Terminate Civil Case Fri 08/29 12:13 PM
***Civil Case Terminated. (ahm, COURT STAFF)
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Thursday, August 28, 2025
21 21 7 pgs order Order on Motion to Dismiss Thu 08/28 3:25 PM
ORDER by Judge Jacqueline Scott Corley granting 17 Motion to Deny the Petition to Quash and Enforce the IRS Summons to Apple Inc. (ahm, COURT STAFF)
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20 20 minutes Motion Hearing Thu 08/28 11:54 AM
Minute Entry for proceedings held before Judge Jacqueline Scott Corley: Motion Hearing re (9 in 3:25-cv-04105-JSC) USA's Motion to Dismiss, for Summary Denial of the Petition to Quash, and for Enforcement of the IRS Summons to Apple, Inc and (17 in 3:25-cv-03395-JSC) USA's Motion to Dismiss for Summary Denial of the Petition to Quash and for Enforcement of the IRS Summons. The Court heard arguments and will issue an order granting the motions. Court Reporter: Hilda Lopez/Time 00:12 Attorney for Petitioners: Andrew Allen Attorney for Respondent: Amy Matchison (This is a text-only entry generated by the court. There is no document associated with this entry.) (ahm, COURT STAFF) (Date Filed: 8/28/2025)
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Friday, August 01, 2025
19 19 respm Reply to Opposition/Response Fri 08/01 7:48 AM
REPLY Related [+] filed byUnited States of America. (Matchison, Amy)
Related: [-] 17 MOTION to Dismiss for Summary Denial of the Petition to Quash and for Enforcement of the IRS Summons
Friday, July 25, 2025
18 18 respm Opposition/Response to Motion Fri 07/25 5:45 PM
OPPOSITION/RESPONSE Related [+] filed byCristian Caruso.(Allen, Andrew)
Related: [-] 17 MOTION to Dismiss for Summary Denial of the Petition to Quash and for Enforcement of the IRS Summons
Att: 1 Declaration Andrew D. Allen,
Att: 2 Exhibit 1,
Att: 3 Exhibit 2,
Att: 4 Exhibit 3 (part 1),
Att: 5 Exhibit 3 (part 2)
Friday, July 11, 2025
17 17 motion Dismiss Fri 07/11 10:42 AM
MOTION to Dismiss for Summary Denial of the Petition to Quash and for Enforcement of the IRS Summons filed by United States of America. Motion to Dismiss Hearing set for 8/28/2025 10:00 AM. Responses due by 7/25/2025. Replies due by 8/1/2025.(Matchison, Amy)
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Att: 1 Declaration of Patricia Thomas,
Att: 2 Declaration of Shelby Johnson,
Att: 3 Declaration of Yang Hua,
Att: 4 Exhibit A,
Att: 5 Exhibit B,
Att: 6 Exhibit C
Wednesday, July 02, 2025
16 16 1 pgs order Order on Motion to Relate Case Wed 07/02 4:14 PM
ORDER by Judge Jacqueline Scott Corley granting (14) Motion to Relate Case in case 3:25-cv-03395-JSC. 25-cv-1405-WHO and 25-cv-4545-TLT are related to 25-cv-3395. (ahm, COURT STAFF)
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Tuesday, July 01, 2025
15 15 misc Stipulation without Proposed Order Tue 07/01 10:03 PM
STIPULATION re14 MOTION to Relate Case filed by Cristian Caruso. (Allen, Andrew)
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14 14 motion Relate Case Tue 07/01 10:01 PM
MOTION to Relate Case filed by Cristian Caruso.(Allen, Andrew)
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Att: 1 Declaration,
Att: 2 Exhibit 1,
Att: 3 Proposed Order
Monday, June 30, 2025
13 13 notice Notice of Appearance/Substitution/Change/Withdrawal of Attorney Mon 06/30 5:59 AM
NOTICE of Appearance filed by Amy Talburt Matchison on behalf of United States of America (Matchison, Amy)
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Friday, June 20, 2025
12 12 order Order ~Util - Set Deadlines/Hearings ~Util - Teleconference Zoom Fri 06/20 9:06 AM
ORDER CONTINUING CASE MANAGEMENT CONFERENCE. Signed by Judge Jacqueline Scott Corley on June 20, 2025. As the United States had not appeared in this action, and as the time for it to do so has not elapsed, the initial case management conference scheduled for June 25, 2025 is continued to September 3, 2025 at 2:00 p.m. via Zoom video. A joint case management conference statement is due one week in advance. Webinar Access: All counsel, members of the public, and media may access the webinar information at [LINK:https://www.cand.uscourts.gov/jsc] Court Appearances: Advanced notice is required of counsel or parties who wish to be identified by the court as making an appearance or will be participating in the argument at the hearing. A list of names must be sent to the CRD at jsccrd@cand.uscourts.gov no later than noon on September 2, 2025. General Order 58. Persons granted access to court proceedings held by telephone or videoconference are reminded that photographing, recording, and rebroadcasting of court proceedings, including screenshots or other visual copying of a hearing, is absolutely prohibited. Zoom Guidance and Setup: [LINK:https://www.cand.uscourts.gov/zoom/] . (This is a text-only entry generated by the court. There is no document associated with this entry.) (ahm, COURT STAFF)
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Wednesday, June 18, 2025
11 11 misc Case Management Statement Wed 06/18 10:09 PM
CASE MANAGEMENT STATEMENT filed by Cristian Caruso. (Allen, Andrew)
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Friday, May 30, 2025
10 10 service Affidavit of Service Fri 05/30 5:29 PM
AFFIDAVIT of Service for Summons, Petition to Quash, Case Opening Documents served on US Attorney for N.D. California, US Attorney General, Commissioner of IRS on 05/12/2025, filed by Cristian Caruso.(Allen, Andrew)
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Att: 1 Exhibit A
Monday, May 12, 2025
9 9 oth_evt Clerk's Notice Setting Zoom Hearing Mon 05/12 5:53 PM
CLERK'S NOTICE RESCHEDULING INITIAL CASE MANAGEMENT CONFERENCE. Initial Case Management Conference set for 6/25/2025 at 2:00 p.m. before Judge Jacqueline Scott Corley by a Zoom webinar. Joint statement is due by 6/18/2025. Webinar Access: All counsel, members of the public, and media may access the webinar information at [LINK:https://www.cand.uscourts.gov/jsc] Court Appearances: Advanced notice is required of counsel or parties who wish to be identified by the court as making an appearance or will be participating in the argument at the hearing. A list of names must be sent to the CRD at jsccrd@cand.uscourts.gov no later than noon on 6/24/2025. General Order 58. Persons granted access to court proceedings held by telephone or videoconference are reminded that photographing, recording, and rebroadcasting of court proceedings, including screenshots or other visual copying of a hearing, is absolutely prohibited. Zoom Guidance and Setup: [LINK:https://www.cand.uscourts.gov/zoom/] . (ahm, COURT STAFF)
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Friday, May 02, 2025
8 8 utility Case Assigned/Reassigned Fri 05/02 12:45 PM
ORDER REASSIGNING CASE IT IS ORDERED that this case is reassigned using a proportionate, random and blind system pursuant to General Order No. 44 to Judge Jacqueline Scott Corley. Magistrate Judge Joseph C. Spero no longer assigned to the case. Counsel are instructed that all future filings shall bear the updated judicial initials immediately after the case number. Counsel are reminded to verify the location of the judge on the court website. All hearing and trial dates presently scheduled are vacated. However, existing briefing schedules for motions remain unchanged. Motions must be renoticed for hearing before the judge to whom the case has been reassigned, but the renoticing of the hearing does not affect the prior briefing schedule. Other deadlines such as those for ADR compliance and discovery cutoff also remain unchanged. Mark B. Busby Clerk, United States District Court (This is a text-only entry generated by the court. There is no document associated with this entry.) (as, COURT STAFF)
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7 7 oth_evt Clerk's Notice of Impending Reassignment - Text Only Fri 05/02 11:46 AM
CLERK'S NOTICE OF IMPENDING REASSIGNMENT TO A U.S. DISTRICT COURT JUDGE: The Clerk of this Court will now randomly reassign this case to a District Judge because either (1) a party has not consented to the jurisdiction of a Magistrate Judge, or (2) time is of the essence in deciding a pending judicial action for which the necessary consents to Magistrate Judge jurisdiction have not been secured. You will be informed by separate notice of the district judge to whom this case is reassigned. ALL HEARING DATES PRESENTLY SCHEDULED BEFORE THE CURRENT MAGISTRATE JUDGE ARE VACATED AND SHOULD BE RE-NOTICED FOR HEARING BEFORE THE JUDGE TO WHOM THIS CASE IS REASSIGNED. This is a text only docket entry; there is no document associated with this notice. (klh, COURT STAFF)
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Thursday, May 01, 2025
6 6 misc Consent/Declination to Proceed Before a US Magistrate Judge Thu 05/01 1:20 PM
CONSENT/DECLINATION to Proceed Before a US Magistrate Judge by Cristian Caruso.. (Allen, Andrew)
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Monday, April 21, 2025
5 5 service Summons Issued Mon 04/21 1:07 PM
Summons Issued as to United States of America. (kam2, COURT STAFF)
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Friday, April 18, 2025
4 4 misc Proposed Summons Fri 04/18 3:32 PM
Proposed Summons. (Allen, Andrew)
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Thursday, April 17, 2025
3 3 utility ~Util - Case Assigned by Intake Thu 04/17 8:52 AM
Case assigned to Magistrate Judge Joseph C. Spero. Counsel for plaintiff or the removing party is responsible for serving the Complaint or Notice of Removal, Summons and the assigned judge's standing orders and all other new case documents upon the opposing parties. For information, visit E-Filing A New Civil Case at http://cand.uscourts.gov/ecf/caseopening. Standing orders can be downloaded from the court's web page at www.cand.uscourts.gov/judges. Upon receipt, the summons will be issued and returned electronically. A scheduling order will be sent by Notice of Electronic Filing (NEF) within two business days. Consent/Declination due by 5/1/2025. (mbc, COURT STAFF)
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utility Electronic Filing Error Thu 04/17 3:14 PM
[LINK:Electronic filing error] . Please File One Proposed Summons with All Parties Listed. If Additional Space is Required, Please Provide an Attachment Page. No judge assignment will be made until the document is e-filed. This filing will not be processed by the clerks office. Re:2 Proposed Summons filed by Cristian Caruso (kam2, COURT STAFF)
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Wednesday, April 16, 2025
2 2 Proposed Summons.(Allen, Andrew)
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Att: 1 Summons,
Att: 2 Summons
1 1 PETITION to Quash IRS Summons against Cristian Caruso (Filing fee $405 receipt number ACANDC-20575513). Filed by Cristian Caruso.(Allen, Andrew)
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Att: 1 Exhibit Exhibit A,
Att: 2 Exhibit Exhibit B,
Att: 3 Civil Cover Sheet