Spine v. United States

MEMORANDUM AND ORDER

HOLSCHUH, District Judge.

Petitioners Sam and Pat Spine bring this action against the United States, the IRS, and Randal S. Schneck, a special agent of the IRS. Petitioners seek to quash administrative summonses served by the IRS on Sears, J.C. Penney Co., Lazarus, Huntington National Bank, Diamond Savings & Loan, Society Bank, BancOhio National Bank, and Citizens Federal Savings & Loan, on the basis that these warrantless summonses violate their constitutional right to due process of law. Petitioners also apparently allege that defendants have abused process “by issuing…