Hethcote v. United States

ORDER

WILLIAM C. LEE, District Judge.

This matter is before the court on a Petition to Quash an Internal Revenue summons. The United States filed a response to that petition and further filed a “Motion for Summary Enforcement of Summons and for an Award of Attorneys’ Fees and Costs.” For the reasons set forth below, the petition to quash will be denied, and the United States’ request for summary enforcement and for an award of attorney fees, costs and expenses will be granted.

Discussion

The relevant facts appear to be as follows. Petitioner, Merritt L. Hethcote, brought this action pursuant to…