OPINION AND ORDER
DUNCAN, District Judge.
This matter is before the Court on petition of Richard D. Reed and Julia Ann Reed to quash Internal Revenue Service (I.R.S.) summonses issued for certain financial records under the care, custody or control of Huntington National Bank, Capital Financial Services, Inc. and Ohio Federal Savings and Loan d/b/a Mid-American Federal. The respondent, the United States of America, moves the Court to deny the requested relief...
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