(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.
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