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MUNSELL v. UNITED STATES

No. CV-LV-86-224-HDM.

651 F.Supp. 698 (1986)

Greg MUNSELL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

November 20, 1986.

Attorney(s) appearing for the Case

Harold P. Gewerter, Las Vegas, Nev., for plaintiff.

William A. Maddox, U.S. Atty., and Robert K. Smith, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER

McKIBBEN, District Judge.

This is a proceeding, instituted by petitioner Greg Munsell pursuant to 26 U.S.C. § 7609, to quash a summons served March 12, 1986 on Harold P. Gewerter, attorney, as part of an IRS investigation into Munsell's compliance with the internal revenue laws during the years 1982 through 1984. Under 26 U.S.C. § 7609 any person who is entitled to notice of a summons served on a third-party recordkeeper has the right to...

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