U.S. v. HEUBUSCH

No. 03-MISCCV-013A.

295 F.Supp.2d 240 (2003)

UNITED STATES of America, Petitioner v. Jeffrey HEUBUSCH, Respondent.

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

September 30, 2003.


Attorney(s) appearing for the Case

Glenn J. Melcher, U.S. Department of Justice, Washington, DC, Monica J. Richards, United States Attorney's Office, Buffalo, NY, for Petitioner.

Jeffrey G. Heubusch, pro se, Batavia, NY, Gary D. Borek, Borke & Muhlbauer, Buffalo, NY, for Defendant.


DECISION AND ORDER

ARCARA, District Judge.

INTRODUCTION

On May 20, 2003, petitioner filed the instant motion to enforce an Internal Revenue Service administrative summons seeking documents relative to Respondent's 1993, 1994, 1995 and 1996 individual and business tax returns. Respondent opposes the motion. Oral argument was heard on July 11, and August 29, 2003.

BACKGROUND1

In April,...

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