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FITZGERALD v. U.S. (I.R.S.)

No. MS-4294.

882 F.Supp. 959 (1994)

In re Douglas J. FITZGERALD, Michelle FitzGerald, Movants/Petitioners, v. UNITED STATES of America (INTERNAL REVENUE SERVICE), Respondent.

United States District Court, D. Idaho.

Order Amending Decision February 9, 1995.

Attorney(s) appearing for the Case

Douglas J. FitzGerald, Michelle E. FitzGerald, Eagle, ID, pro se.

Betty H. Richardson, U.S. Atty., Boise, ID, Richard R. Ward, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent.

ORDER

LODGE, Chief Judge.

Pending before the court is an amended petition to quash a third-party administrative summons. (Dkt. No. 2). As explained below, the petition is denied.

The record reflects that on August 24, 1994, the IRS issued and served a summons to First Security Bank requiring the bank to produce certain financial records relating to Douglas and Michelle FitzGerald, who evidently...

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