NEEDHAM v. U.S., (D.Nev. 2002)

PEGGY A. LEEN, United States District Judge

(Def. Motion for Protective Order — #14)

This matter is before the court on the United States's Motion for Protective Order (#14) filed March 6, 2002. The United States seeks a protective order that discovery responses to discovery served on defendant be stayed until decision of the United States's motion for summaryjudgment. The United States argues that the discovery propounded did not fall within the scope of Fed.R.Civ.P. 26(c), and cannot lead to admissible evidence relevant to the issues raised in the pending motion for summary judgment. Counsel for the government represents that on March 5, 2002 he contacted the plaintiff and requested a stipulation that the responses be stayed until resolution of the motion, but the plaintiff declined to stipulate.

Plaintiffs Objection to United States' Motion for Protective (#15) was filed March 19, 2002. Plaintiff argues that, pursuant to Fed.R.Civ.P. 56(c) discovery should precede filing a summary judgment motion. Plaintiff asserts that the purpose of the discovery request he has served on defendant is to prove that the provisions of 26 U.S.C. § 6330 and § 6331 have not been complied with, and as a result the IRS determination at issue was invalid.

The Motion for Summary Judgment is a dispositive motion which is under submission to the District Court Judge. However, the undersigned has reviewed the motion and plaintiffs response to determine whether the United States' Motion for a Protective Order should be granted.

The pending Motion for Summary Judgment does not rely on any matters outside the pleadings. Rather, the United States relies upon the plaintiffs Complaint and supporting exhibits to support its argument that the IRS' administrative determination to proceed with the levy and collect penalties due from plaintiff was not an abuse of discretion as a matter of law.

Rule 1 of the Fed.R.Civ.P. identifies the scope and purpose of the Rules. It provides in pertinent part, that the Rules of Civil Procedure "shall be construed and administered to secure the just, speedy, and inexpensive determination of every action." Having reviewed and considered the matter, the court finds the purpose of the Rules of Civil Procedure would be advanced by granting the United States' Motion for Protective Order. Accordingly,

IT IS ORDERED the United States' Motion for Protective Order (#14) is GRANTED. The United States shall not be required to respond to written discovery requests propounded by plaintiff until 30 days after decision of the United States' Motion for Summary Judgment.