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SCHLICK v. UNITED STATES

No. 83 C 2856.

586 F.Supp. 433 (1984)

Albert and Sandra SCHLICK, Petitioners, v. UNITED STATES of America, Respondent.

United States District Court, N.D. Illinois, E.D.

April 24, 1984.

Attorney(s) appearing for the Case

Donald A. Statland, Chicago, Ill., for petitioners.

Ronald F. Fischer, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Eileen M. Marutzky, Asst. U.S. Atty., Chicago, Ill., for respondent.

MEMORANDUM OPINION AND ORDER

PARSONS, District Judge.

This case was begun by a petition by plaintiffs to quash the service of summonses issued by the Internal Revenue Service to a Frederick D. Rawles, who is the Secretary and Registered Agent for two of plaintiffs' corporations, and to a Lee H. Frank, who is the plaintiffs' accountant. The plaintiffs moved to quash the summons on the ground that Rawles and Frank were "third-party recordkeepers" and under...

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