REPORT AND RECOMMENDATION
KING, United States Magistrate Judge.
Donald R. Morrison ("petitioner") brings this action to quash an administrative summons served by respondent Martha Bowman upon Karen Novak, legal counsel at Milk Marketing. This matter is before the Court, pursuant to E.D.Order 91-3(III)(B), on the motion to dismiss filed on behalf of the respondent United States of America.
On August 3, 1994, the Internal Revenue Service issued...
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