United States v. City Bank

MEMORANDUM AND ORDER

KRUPANSKY, District Judge.

This action involves a petition by the Internal Revenue Service (IRS) to enforce an Internal Revenue Summons issued on City Bank (NKA AmeriTrust) and William Burchett (Burchett), Controller, under the authority of 26 U.S.C. § 7604. Defendants were requested to testify and produce documents allegedly necessary for the IRS to investigate the tax liability of one Thomas Kerr (Kerr) for the years 1977 (in which Kerr filed a return but reported no tax liability, claiming he had taken a “Vow of Poverty”) and 1978 (in which no return was filed). Pursuant…