OPINION
EDWARD WEINFELD, District Judge.
Petitioner Joe F. Dame on March 26, 1986, filed a motion to quash two Internal Revenue Service (IRS) summonses issued to the Chase Manhattan Bank (Chase) and Citibank. In April 1986, Chase mailed information to the IRS in response to its summons. An IRS official, unaware of Chase's response, on July 16, 1986 mailed letters to Chase and Citibank releasing them from their...
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