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SMITH v. FOURNIER

Civ. A. No. 84-3908.

614 F.Supp. 314 (1985)

Jean D. SMITH, v. Gerald P. FOURNIER, Internal Revenue Service.

United States District Court, E.D. Pennsylvania.

July 22, 1985.

Attorney(s) appearing for the Case

Jean D. Smith, pro se.

Glenn L. Archer, Jr., Stuart Glick, Jr., U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM

RAYMOND J. BRODERICK, District Judge.

Pro se petitioner Jean D. Smith has filed a petition to quash a third-party recordkeeper summons served by the Internal Revenue Service (the respondent) upon the Fidelity Bank in Philadelphia. The summons, served on the bank pursuant to 26 U.S.C. § 7602, requests copies of 1099 forms which allegedly show that certain payments from a trust were made to the petitioner in the calendar years 1980, 1981, and...

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