Bell v. United States

MEMORANDUM OPINION

WILLIAM D. QUARLES, JR., District Judge.

Thurston Paul Bell, pro se, has brought a proceeding under I.R.C. § 7609(b)(2)(a) to quash an administrative summons issued by the Internal Revenue Service (the “IRS”) to Provident Bank (“Provident”). Pending are: (1) Bell’s petition to quash (Paper No. 2); (2) the Respondents’ “Motion for Summary Denial of Petition to Quash and for Summary Enforcement of Summons” (Paper No. 6); (3) Bell’s motions to strike (a) all of the Respondents’ preceding filings (Paper No. 10) and (b) the Respondents’ Reply in support of their motion (Paper No.…