Dennis v. United States

OPINION ORDER

MILLS, District Judge:

A question of IRS summonses.

They are valid and must stand.

Dennis brings this action under the Internal Revenue Code, 26 U.S.C. § 7609(b)(2)(A), to quash six Internal Revenue Service (“IRS” or “Service”) summonses issued during an investigation of his federal income tax liabilities for the calendar years 1981, 1982, and 1983.

After the Government moved to dismiss, Dennis demanded discovery by way of interrogatories and requests to produce. Following his motion to compel responses, the Government sought a protective order. Dennis—who appears pro se—then filed a…