Richard A. Deal v. United States

JOHNSON, Circuit Judge:

Taxpayer, Richard A. Deal, appeals from the dismissal of his petition to quash third-party summonses issued by the IRS to three third-party record keepers. The district court dismissed Deal’s motion to quash for lack of subject matter jurisdiction under 26 U.S.C. § 7609(h)(1). On appeal, Deal asserts that § 7609(h)(1) is merely a venue statute and not a jurisdictional statute. Finding that Deal’s argument is precluded by this Court’s recent decision in Masat v. United, States, 745 F.2d 985 (5th Cir.1984), this Court affirms the order of the district court.

I. BACKGROUND

Pu…