Menendez v. United States

ENTRY ON PENDING MATTERS AND ORDER DIRECTING ENTRY OF JUDGMENT

BARKER, Chief Judge.

Petitioner Thomas Menendez seeks to quash summonses issued by Internal Revenue Agent Bradby. The non-federal defendants have been dismissed and the United States has moved for the summary denial of the relief Menendez seeks and enforcement of certain of the summonses. 1

Whereupon the court, having read and examined each of the foregoing matters, and being duly advised, now makes its ruling. 2

I. Background

Agent Bradby issued administrative summonses in late March 1994 to the custodian of records for three (3)…