UNITED STATES v. FIRST AM. BANK

No. P-Misc. 80-26.

504 F.Supp. 90 (1980)

UNITED STATES of America and M. L. Bankester, Revenue Agent, Internal Revenue Service, Petitioners, v. FIRST AMERICAN BANK, Respondent, and Victor E. Lockman and Jean M. Lockman, Intervenors.

United States District Court, N. D. Florida, Pensacola Division.

On Petition for Enforcement August 22, 1980.


Attorney(s) appearing for the Case

Nicholas P. Geeker, U. S. Atty., Thomas R. Santurri, Asst. U. S. Atty., Pensacola, Fla., for petitioners.

No appearance for defendant First American Bank.

Victor E. Lockman and Jean M. Lockman, pro se.


ORDER

ARNOW, Chief Judge.

In this proceeding the petitioners seek to enforce an Internal Revenue Service summons served on the respondent. The taxpayers whom the IRS is investigating have asserted their right to intervene and have ordered the respondent not to comply with the summons. See Title 26 U.S.C. § 7609(b)(1) and (2) (right to intervene and to stay compliance with summons). A hearing to show cause why the summons should not be enforced...

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