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RAPIDFORMA DEL CARIBE, INC. v. U.S.

Misc. No. 85-078 (JP).

636 F.Supp. 465 (1986)

RAPIDFORMA DEL CARIBE, INC. and Rapidforma Del Caribe International, Petitioners, v. UNITED STATES of America, Respondent.

United States District Court, D. Puerto Rico.

June 26, 1986.

Attorney(s) appearing for the Case

Jorge Ortiz Murias, Hato Rey, P.R., for petitioners.

William J. Dean, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., and Eduardo E. Toro, Asst. U.S. Atty., Hato Rey, P.R., for respondent.

SUPERSEDING OPINION AND ORDER

PIERAS, District Judge.

The Court has before it petitioner's Motion to Quash Summons and opposition thereto, as well as the Motion for Summary Enforcement of Third-Party Record Keeper Summons and the opposition thereto.

Attached to the Respondent's Motion is a declaration by Mr. Norman F. Tancrell, special agent of the Internal Revenue Service (IRS), stating the purpose of the summons and the administrative status of...

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