Local Rule LR 83.11: INTERNAL REVENUE ACTIONS
N.D. Ga. — Civil rule
LR 83.11 INTERNAL REVENUE ACTIONS
(A) Review of Jeopardy Assessments. All actions arising under 26 U.S.C. § 7429 shall bear the designation "Review of Jeopardy Assessments" on the complaint next to the style of the case. Upon filing such an action, the filing attorney shall immediately present a motion for rule nisi to the judge to whom the action has been assigned in order that the action might be promptly brought to the judge's attention. Failure to comply with this rule may result in dismissal of the action.
(B) Enforcement of Internal Revenue Summonses. Petitions for the enforcement of Internal Revenue Summonses shall be heard by the magistrate judges. Refer to LR 72.1(D) for additional information.
(C) Enforcement of Internal Revenue Laws. The magistrate judges are authorized to issue orders, warrants, or other necessary or appropriate processes for the enforcement of the Internal Revenue laws. Refer to LR 64.1 for additional information.