MEMORANDUM
MOTZ, District Judge.
The United States of America and Lewis L. Kubiet, a revenue officer with the Internal Revenue Service, (referred to collectively as "the government"), have filed a petition pursuant to §§ 7402 and 7604 of the Internal Revenue Code (the "Code") for enforcement of an IRS summons issued to Francis E. Streett, Jr. of Parkton, Maryland. Streett has moved to quash the summons. The government's petition for enforcement...
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