MEMORANDUM AND ORDER:
NORMAN W. BLACK, District Judge.
Came on to be heard the petition of Plaintiff John L. Dial to quash four (4) Internal Revenue summonses issued to third-party recordkeepers on the ground that his Fifth Amendment privilege against self-incrimination protects him from being compelled to produce the records sought. The United States has moved to dismiss the petition based on a lack of subject matter jurisdiction of the Court over three...
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