Fogelson v. United States

MEMORANDUM AND ORDER

CROW, District Judge.

This is a civil action to quash five Internal Revenue Service summonses issued to third-party record keepers pursuant to 26 U.S.C. § 7609(b)(2). Oral arguments would not be of benefit to the court in the determination of this matter. See Local Rule 15(d).

Plaintiff’s pro se complaint alleges that the summonses were “illegally issued ... to compel the production of records relating to claimant’s exercise of his 1st, 4th, 5th Amendment rights and are being sought for referral to the Justice Department for possible criminal prosecution of the claimant.”…