MEMORANDUM AND ORDER
DUNCAN, District Judge.
This matter is before the Court on respondent's motion to dismiss the petitioner's amended petition to quash summons. For the reasons set forth below, the Court finds that the respondent's motion is well taken, and it is hereby granted.
I
On or about October 1, 1983, the petitioner was informed by Special Agent Phil Creemens of the Internal Revenue Service ("IRS") that he was under investigation...
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