Hogan v. United States

REPORT AND RECOMMENDATION

STEINBERG, United States Magistrate Judge.

This matter is before the Court for consideration of petitioner’s four petitions to quash IRS summonses. The Court conducted a hearing on this matter on September 22, 1994. For the reasons set forth below, petitioner’s petitions to quash should be denied.

Petitioner, Michael J. Hogan, filed four (4) petitions to “Quash Service of Third Party Administrative Summons of Record.” These petitions relate to summonses issued between June 15-23, 1994, to: (1) Star Bank f.k.a. Second National Bank of Hamilton; (2) Oak Hill Bank; (3)…