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C.I.R. v. HAYES

Nos. C-85-4873 SC, C-85-7155 SC.

631 F.Supp. 785 (1985)

In re the Matter of the COMMISSIONER OF the INTERNAL REVENUE SERVICE, v. John HAYES, Cheryl Hayes, and/or Hayes & Associates, Inc.

United States District Court, N.D. California.

December 6, 1985.

Attorney(s) appearing for the Case

Joseph P. Russoniello, U.S. Atty., Jay R. Weill, Asst. U.S. Atty., Chief, Tax Div., San Francisco, Cal., for respondent.

J. Allan Steele, San Francisco, Cal., for petitioners.

ORDER GRANTING RESPONDENT'S MOTION TO DISMISS PETITION TO QUASH

CONTI, District Judge.

This is a petition to quash certain IRS collection summonses served on Rome Finance Company in regard to the assessed tax liabilities of John and Cheryl Hayes. The summonses were issued on July 3, 1985 and September 5, 1985.

Respondent United States no longer seeks enforcement of the July 3, 1985 summonses. Accordingly, the only summons presently at issue is the...

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