ORDER
NORGLE, District Judge.
Plaintiff has filed this petition seeking to quash four summons issued by the Internal Revenue Service (IRS). Defendants move to dismiss the petition for lack of jurisdiction and for failure to state a claim upon which relief may be granted.
26 U.S.C. § 7609(h) grants the district court jurisdiction over petitions to quash summons issued to a person "who resides or is found" in the district. Because one of the summonses...
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