Jeffrey A. Azis v. United States Internal Revenue Service

Jeffrey Azis, proceeding pro se, appeals the district court’s order denying his petition to quash three Internal Revenue Service (“IRS”) summonses issued to third-party banks. 1

In April 2010, Azis, the owner of a small accounting and consulting business, received notice from the IRS that he was being audited. As part of its investigation, the IRS issued summonses to two banks where Azis and his corporation held accounts. Azis sought to quash the summonses, and argued, among other things, that they were issued to harass him because of his political beliefs and associations. Because the…