Rapidforma Del Caribe, Inc. v. United States

SUPERSEDING OPINION AND ORDER

PIERAS, District Judge.

The Court has before it petitioner’s Motion to Quash Summons and opposition thereto, as well as the Motion for Summary Enforcement of Third-Party Record Keeper Summons and the opposition thereto.

Attached to the Respondent’s Motion is a declaration by Mr. Norman F. Tancrell, special agent of the Internal Revenue Service (IRS), stating the purpose of the summons and the administrative status of the investigation. After a careful consideration, the Court finds that the affidavit submitted by Respondent fulfills the requirements of a showing of…