MEMORANDUM
BALLANTINE, District Judge.
This petition to quash an IRS summons is before the Court on the motion of the respondent to dismiss as untimely.
On September 29, 1983, Joanne Katchur, an IRS tax fraud investigative aide served a summons on an agent of the Federal Land Bank of Louisville directing that agency to produce certain records relating to transactions and dealings with petitioner, Robert Williams. Pursuant to the requirements of Title...
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