Lestrade v. United States

ORDER GRANTING RESPONDENTS’ MOTION TO DISMISS PETITION TO QUASH INTERNAL REVENUE SERVICE SUMMONSES

HOEVELER, Senior District Judge.

THIS CAUSE comes before the Court on the United States of America’s Motion to Dismiss Petition to Quash Internal Revenue Service Summonses. (D.E. #4). . On November 21, 1995, Internal' Revenue Service Revenue Agent, Jose Cuervo issued IRS summonses on City Bank and N.C.N.B. Agency (“NationsBank”). The summonses required the banks to produce documents relating to accounts held by Christian Lestrade or Jacqueline Lestrade (“Lestrades”). The Lestrades are French…