United States v. Carr

McNAMARA, District Judge.

On February 14, 1984, the court conducted an evidentiary hearing to determine whether four summonses issued to Respondent, Gerald S. Carr by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. § 7602 should be enforced. The summonses were issued by Special Agent Carol Rusche of the Criminal Investigation Division to the Respondent in his capacity as president of the following corporations: Weight Watchers of Louisiana, Inc., Weight Watchers of Southern Mississippi, Inc., Business and Security Consultants, Inc. and Stress Analysis, Inc. The summonses were…