Reimer v. United States

MEMORANDUM-DECISION & ORDER

McAVOY, Chief Judge.

Petitioner Bruce B. Reimer (“petitioner”) moves, pro se, to quash a summons issued by the Internal Revenue Service (“IRS”) on Security Mutual Life Insurance Company of New York (“Security Mutual”). Respondent United States (“respondent”) cross-moves for summary denial of petitioner’s motion to quash, and seeks enforcement of the summons. For the reasons discussed below, petitioner’s motion to quash the IRS summons is denied, and respondent’s cross-motion for summary denial of the petition to quash the summons and enforcement of the summons is…