Legal Opinion
Williams v. Internal Revenue Service
District Court, W.D. Kentucky
Decided December 2, 1985No. C 83-1068-L(B)PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
BALLANTINE, District Judge.
This petition to quash an IRS summons is before the Court on the motion of the respondent to dismiss as untimely.
On September 29, 1983, Joanne Katchur, an IRS tax fraud investigative aide served a summons on an agent of the Federal Land Bank of Louisville directing that agency to produce certain records relating to transactions and dealings with petitioner, Robert Williams. Pursuant to the requirements of Title 26 U.S.C. Section 7609(a), the notice of the summons was given to petitioner by mailing the notice to him.
Petitioner, in his belated response to…
2Cases cited3 opinions
- Rufus A. Garrett, Administrator of the Estate of Ronald Keith Garrett v. United StatesCourt of Appeals for the Sixth Circuit · 1981
- Bilodeau v. United StatesDistrict Court, D. New Hampshire · 1983
- Wilfred C. Rice and Martha J. Rice v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
3Cited by1 opinion
- Dame v. United StatesDistrict Court, S.D. New York · 1986