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SYLVESTRE v. U.S.

No. 92-1636.

978 F.2d 25 (1992)

Roger SYLVESTRE, Petitioner, Appellant, v. UNITED STATES of America, et al., Respondents, Appellees.

United States Court of Appeals, First Circuit.

Decided October 30, 1992.

Attorney(s) appearing for the Case

Roger Sylvestre, on brief, pro se.

James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Charles E. Brookhart, S. Robert Lyons, Tax Div., Dept. of Justice, Washington, D.C., Lincoln C. Almond, U.S. Atty., and Everett C. Sammartino, Sr. Asst. U.S. Atty., Providence, R.I., on brief for respondent, appellee, United States.

Before BREYER, Chief Judge, TORRUELLA and SELYA, Circuit Judges.

PER CURIAM.

On April 14, 1992, the IRS issued and served a summons to each of 3 banks as third party recordkeepers, seeking records of savings accounts, checking accounts, and the like, pertaining to Roger Sylvestre. Pursuant to 26 U.S.C. § 7609, Sylvestre is entitled to notice of a third party summons and may petition to quash such a summons. Sylvestre was given notice and did, in fact, seek to quash each of the 3 summonses. The IRS objected to the petition...

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