This opinion highlights the advantage the government enjoys by virtue of the accelerated deadlines for responding to administrative compulsory process, as compared to civil discovery. The IRS issued a third-party summons for Fisher’s credit card records to American Express and served her by certified mail. The summons cautioned Fisher of the need to “begin a proceeding to quash . . . not later than the 20th day after the day such notice is given.” The District Court pointed out that a proceeding is begun by filing—not mailing—a petition, whereas notice is given on the date mailed—not the date received by the investigative target or summons recipient. Id. at 3 (citing cases). Since Fisher mailed her petition 20 days after the date on the summons, the petition was not was timely filed. The District Court, therefore, dismissed for want of jurisdiction. Id. at 4.
