Elon Musk is gearing up for a legal showdown, seeking a U.S. District Court’s intervention to review a magistrate judge’s directive that compels him to testify in the Securities and Exchange Commission’s (SEC) probe into his acquisition of Twitter, valued at $44 billion.

This move comes after Musk’s legal team announced their intention to challenge U.S. Magistrate Judge Laurel Beeler’s decision, which had initially sided with the SEC in December.

The heart of the SEC’s investigation revolves around the accuracy of Musk’s filings regarding his Twitter stock purchases and the truthfulness of his statements throughout the acquisition process. Musk, on his part, has resisted the SEC’s attempts to interview him again, arguing that he has already undergone two interviews and labeling the regulator’s persistent demands as harassment.

Elon Musk was pushing back against a U.S. magistrate judge’s decision that’s in favor of the Securities and Exchange Commission (SEC), which wants him back for more testimony regarding his massive $44 billion Twitter buyout.

The court doc dropped Thursday shows Musk isn’t taking this lying down. Judge Laurel Beeler, last Saturday, gave Musk a bit of a nudge, telling him he’s got to sit down with the SEC again to talk about his takeover of Twitter (now called X), and they’ve got a week to pencil in a date.

This whole thing isn’t new; back in December, Beeler already seemed to lean towards the SEC. But now, Musk’s legal team is hitting back, trying to get the court to see Beeler’s move as more of a suggestion rather than a must-do. The big deal? The SEC is diving deep to see if Musk played by the rules when he was snapping up Twitter stock and if his chatter about the deal might’ve been a bit on the misleading side.

Musk’s stance? He’s already chatted with the SEC not once, but twice, and he’s pretty much over it, calling the whole thing harassment. Now, it looks like he’s gearing up for a serious showdown in court to try and put this to bed.