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COSME v. I.R.S.

No. Misc. 88-0265.

708 F.Supp. 45 (1989)

Felix COSME, Sr., Felix Cosme, Jr., and Judith Cosme, Plaintiffs, v. INTERNAL REVENUE SERVICE, United States of America, Defendants.

United States District Court, E.D. New York.

March 10, 1989.

Attorney(s) appearing for the Case

George W. Harmel, Jr., Central Islip, N.Y., for plaintiffs.

D. Patrick Mullarkey, U.S. Dept. of Justice, Trial Section, Tax Div., Washington, D.C., for defendants.

MEMORANDUM AND ORDER

WEXLER, District Judge.

Petitioners Felix Cosme, Sr., Judith Cosme, and Felix Cosme, Jr. file two petitions to quash certain summonses issued by the Internal Revenue Service ("IRS") to various third party recordkeepers. These two petitions received separate docket numbers. Under Misc. 88-0265, petitioners challenge four Internal Revenue Service summonses issued to; (1) the European American Bank in Central Islip, New York; (2) the National...

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