MEMORANDUM OPINION
LUONGO, District Judge.
On September 28, 1976, the Internal Revenue Service (IRS) served upon the First Pennsylvania Bank a summons directing the Bank to deliver to the IRS copies of all of its records and documents relating to petitioner Daniel J. Callahan. The Bank informed petitioner of the summons and advised him that it was required to comply unless petitioner obtained a restraining order. Petitioner then filed this pro se...
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