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U.S. v. BERRY

No. 91-14-G.

807 F.Supp. 442 (1992)

UNITED STATES of America and Dayna K. Rich, Revenue Agent of the Internal Revenue Service, Petitioners, v. Karen W. BERRY, Respondent.

United States District Court, W.D. Tennessee, W.D.

September 30, 1992.

Attorney(s) appearing for the Case

Bill C. Clifton and Michael J. Stengel, Memphis, TN, for Karen and John Berry.

Michael J. Martineau, Trial Attorney, Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S.

ORDER ON THE PETITION OF THE UNITED STATES TO ENFORCE THE INTERNAL REVENUE SERVICE SUMMONS AS TO KAREN W. BERRY

GIBBONS, District Judge.

Before the court is the petition of the United States to enforce an Internal Revenue Service summons on Karen Berry, pursuant to 26 U.S.C. §§ 7402(b) and 7604(a).

On January 15, 1990, the Internal Revenue Service began a civil investigation concerning the tax liability of Dr. Karen Berry and her husband...

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