Poirier v. Commissioner

RUBIN, District Judge:

This is a suit by a taxpayer against the Commissioner of Internal Revenue and an Internal Revenue agent to restrain enforcement of a summons issued to a third party, National American Bank, under Section 7602 of the Internal Revenue Code. 26 U.S.C. § 7602. The defendants move to dismiss.

The most perfunctory reading of the authorities indicates that the motion to dismiss should be granted. In Reisman v. Caplin, 1964, 375 U.S. 440, 84 S.Ct. 508, 11 L.Ed.2d 459, suit was *466filed for a similar injunction. The Supreme Court concluded that the taxpayers “have an adequate remedy…