Yocum v. United States Internal Revenue Service

ORDER

LEE, District Judge.

This matter is before the court on defendant United States of America’s motion to dismiss the petition to quash summonses, filed January 24, 1984. This court gave petitioners twenty (20) days in which to respond. Petitioners responded. The United States has made a further reply. For the following reasons, respondent’s motion to dismiss will be granted.

The procedure for filing a petition to quash summons of the Internal Revenue Service to third parties is clearly set forth in 26 U.S.C. § 7609(b)(2):

(A) Notwithstanding any other law or rule of law, any person who is…