FOGELSON v. UNITED STATES

Civ. No. 83-1813.

579 F.Supp. 573 (1983)

Roy L. FOGELSON, Plaintiff, v. UNITED STATES of America, the Secretary of the Treasury and Booker T. Leeks, Agent of the IRS, Defendants.

United States District Court, D. Kansas.

December 8, 1983.


Attorney(s) appearing for the Case

Roy L. Fogelson, pro se.

Glen R. Dawson, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendants.


MEMORANDUM AND ORDER

CROW, District Judge.

This is a civil action to quash five Internal Revenue Service summonses issued to third-party record keepers pursuant to 26 U.S.C. § 7609(b)(2). Oral arguments would not be of benefit to the court in the determination of this matter. See Local Rule 15(d).

Plaintiff's pro se complaint alleges that the summonses were "illegally issued ... to compel the production...

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