MEMORANDUM OPINION AND ORDER GRANTING MOTION TO DISMISS
ISHII, District Judge.
BACKGROUND
On July 28, 2004, Plaintiff Bernice K. Cranford filed a petition to quash summons pursuant to 26 U.S.C. § 7609(b)(2)(A). The petition alleges that on June 10, 2004, the United States, through the Commissioner of the Internal Revenue issued a summons addressed to American Express Travel Related Services ("American Express") in the matter of taxpayer Leonard...
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