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HOLIFIELD v. U.S.

Civ. A. No. 87-C-718.

677 F.Supp. 996 (1987)

Dallas HOLIFIELD, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Wisconsin.

September 9, 1987.

Attorney(s) appearing for the Case

Craig Zetley and Martin Kohler, Milwaukee, Wis., for plaintiff.

Ann M. Kisting, Milwaukee, Wis., and Jeffrey D. Snow, for defendant.

ORDER

REYNOLDS, Senior District Judge.

Plaintiff Dallas Holifield has filed a petition to quash an Internal Revenue Service ("IRS") summons to a third party record-keeper on the grounds that the IRS failed to comply with the notice provisions of 26 U.S.C. § 7609(a)(1) and (d), and that the records sought were not relevant to the tax liabilities under investigation. The United States of America ("United States") has moved for an order dismissing the...

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