United States v. O'Shea

MEMORANDUM OPINION AND ORDER

THOMAS E. JOHNSTON, District Judge.

Before the Court are the United States’ Petitions to Enforce Internal Revenue Service Administration Summons [Docket l]. 1 For the reasons set forth below, the Petitions are GRANTED IN PART and DENIED IN PART.

I. BACKGROUND

This matter arises from an ongoing investigation by the Internal Revenue Service (IRS) into the tax liability of Gerard and Kathnell O’Shea. On October 2, 2008, IRS Revenue Officer Gregory Yurick served administrative summonses on the O’Sheas ordering them to appear before him to testify and produce documents and…