Van Manen v. United States

OPINION

BENJAMIN F. GIBSON, Chief Judge.

Before the Court are the motions of defendant United States of America to set aside the entry of default and to dismiss plaintiffs’ complaint.

Plaintiffs filed a complaint to quash six Internal Revenue Service summons directed at banks incident to a tax audit of plaintiffs for the taxable years 1986-1991. Plaintiffs refused to cooperate with the tax auditor’s examination and would not identify the banks that they used.

Plaintiffs state three grounds for their petition to quash, none of which state a viable claim. First, petitioners maintain the tax auditor…