Columbus Surgical Services, Inc. v. United States

OPINION AND ORDER

GEORGE C. SMITH, District Judge.

These consolidated cases present a single issue for decision: should the Court quash or decline to enforce summonses issued by the Internal Revenue Service to taxpayers Francis E. Barnes, Gloria Barnes, and Columbus Surgical Services, Inc., and to their accountant, Matthew Yuskewich. In the first-filed case, case No. C2-94-467, the taxpayers requested that the summonses be quashed. In the second-filed case, case No. C2-94-808, the United States requested that they be enforced. For the following reasons, the Court concludes that the United…