United States v. Van Horne

MEMORANDUM OPINION

SCHATZ, District Judge.

This matter is before the Court on a petition to enforce an Internal Revenue Service summons (Filing No. 1). The summons was issued to Wayne Van Horne, President of the First National Bank, Chadron, Nebraska, requesting production of all records relating to financial transactions between the First National Bank and W. Dean Hirsch or Jamie L. Hirsch. Mr. Van Horne and the First National Bank responded to the order to show cause, alleging that the scope of the summons imposed an undue physical and financial burden on the respondents. The taxpayer, W.…