MEMORANDUM
TENNEY, District Judge.
Petitioner, the United States of America, has moved this Court by order to show cause for an order, pursuant to 26 U.S.C. § 7604(a), enforcing two Internal Revenue Service ("IRS") summonses issued upon respondents, The First National City Bank ("Citibank") and The Bank of New York. Respondents oppose the motion on the ground that each of the summonses is defective as a matter of law. For the reasons set out infra...
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