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UNITED STATES v. RICHARDS

Civ. A. No. 77-0189-R.

431 F.Supp. 249 (1977)

UNITED STATES of America and P. L. Sylvia, Jr., Revenue Agent of the Internal Revenue Service, Petitioners, v. Harold J. RICHARDS, Respondent.

United States District Court, E. D. Virginia, Richmond Division.

April 18, 1977.

Attorney(s) appearing for the Case

David A. Schneider, Asst. U. S. Atty., Eliot Norman, Richmond, Va., Joseph M. Gontram, Tax Div., U. S. Dept. of Justice, Washington, D. C., for petitioners.

Harold J. Richards, pro se.

MEMORANDUM

MERHIGE, District Judge.

This action is brought under §§ 7402(b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b) and 7604(a), for judicial enforcement of an Internal Revenue Summons. The individual petitioner, P. L. Sylvia, Jr., is a Revenue Agent of the Internal Revenue Service employed in Richmond, Virginia and is authorized to issue Internal Revenue summonses under the authority of § 7602 of the...

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