ORDER
WILLIAM C. LEE, District Judge.
This matter is before the court on respondents' motion to dismiss the petition to quash an Internal Revenue Service ("IRS") summons issued to the General Telephone Company ("GTE"). For the following reasons, the motion to dismiss will be granted.
Petitioners are proceeding pro se. Pro se pleadings are to be liberally construed. Haines v. Kerner,
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