Fink v. United States

MEMORANDUM AND ORDER

CAHILL, District Judge.

Petitioners seek to intervene in an action to quash an Internal Revenue Service third-party summons. The third-party summons was served on Citicorp Homeowners Services, Inc. (CHSI), a corporation that services mortgages for mortgage owners. The third-party summons served on CHSI requested CHSI to turn over its records pertaining to petitioners’ transactions with CHSI. Notice of the third-party summons was given to the petitioners by the IRS. Petitioners instructed CHSI to refuse to comply with the summons and petitioned this Court to allow them to…