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UNITED STATES v. BILLINGSLEY

No. 71-C-147.

331 F.Supp. 1091 (1971)

UNITED STATES of America and John D. Heeney, Special Agent, Internal Revenue Service, Petitioners, v. Lorene C. BILLINGSLEY, Respondent.

United States District Court, N. D. Oklahoma, Civil Division.

September 14, 1971.

Attorney(s) appearing for the Case

Nathan Graham, U. S. Atty., Jack Short, Asst. U. S. Atty., Tulsa, Okl., Jack Dowd, Tax Division, Washington, D. C., for petitioners.

G. Douglas Fox, James O. Ellison, Tulsa, Okl., for respondent.

MEMORANDUM OPINION

DAUGHERTY, District Judge.

Petitioners bring this action under 26 U.S.C. § 7402(b) and § 7604(a) to obtain judicial enforcement of an Internal Revenue Service (IRS) summons issued to the Respondent pursuant to 26 U.S.C. § 7602. As the Respondent has refused to respond to the summons the Petitioners request the Court to enforce the same. Respondent asserts that the IRS was without legal authority to issue or use the summons...

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