United States v. Fridman

VICTOR MARRERO, United States District Judge.

I. BACKGROUND

On March 11, 2015, Petitioner the United States of America ("Petitioner" or the "United States") filed a petition to enforce two Internal Revenue Service ("IRS") summonses (the "Summonses") against Respondent Natalio Fridman ("Respondent" or "Fridman"). (See"Petition," Dkt. No. 1.) The Summonses request various records and documents (the "Document Requests"), and were issued in connection with an IRS investigation into Fridman's tax liabilities for the tax year 2008. One of the Summonses was issued against Fridman in his individual…