Garpeg, Ltd. v. United States

OPINION

SWEET, District Judge.

As more fully set forth in the opinion of this date in Vanguard International Manufacturing, Inc. v. United States, 588 F.Supp. 1229 (RWS), this action is one of a series of related actions arising out of an Internal Revenue Service (“IRS”) investigation of Dr. Aldo Gucci (“Gucci”) and Gucci Shops, Inc. (“Gucci Shops”). The IRS issued an administrative summons on December 19, 1983 to Citibank, N.A. (“Citibank”) pursuant to sections 7602 and 7609 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7602, 7609. The summons requested production of records located in…