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U.S. v. FALGIONE

No. 2:04CV1494.

395 F.Supp.2d 241 (2005)

UNITED STATES of America, Plaintiff, v. Nicholas F. FALGIONE, Defendant.

United States District Court, W.D. Pennsylvania.

September 29, 2005.

Attorney(s) appearing for the Case

Paul E. Skirtich, Pittsburgh, PA, for Plaintiff.

Bernard M. Schneider, Brucker Schneider & Porter, William G. Brucker, Brucker Olszewski, Schneider & Porter, Pittsburgh, PA, for Defendant.

MEMORANDUM AND ORDER OF COURT

CERCONE, District Judge.

Presently before the court is a petition by the United States of America to enforce an Internal Revenue Service ("IRS" or "Service") summons issued to respondent Nicholas F. Falgione. For the reasons set forth below, the petition will be granted.

The United States commenced this proceeding pursuant to 26 U.S.C. §§ 7402(b) and 7604(a) seeking judicial enforcement of a summons...

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