VUKASIN, District Judge.
This matter came on for hearing on the United States' motion to dismiss the petition to quash an Internal Revenue Service (IRS) summons served on Bank of America. The Court has considered the record to date herein, including the Government's memorandum and Declaration in support of the motion, and no opposition has been filed by the petitioner. The motion is granted for the reasons discussed below.
An IRS summons was issued to the...
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