MEMORANDUM OPINION
WILLIAM D. QUARLES, JR., District Judge.
Thurston Paul Bell, pro se, has brought a proceeding under I.R.C. § 7609(b)(2)(a) to quash an administrative summons issued by the Internal Revenue Service (the "IRS") to Provident Bank ("Provident"). Pending are: (1) Bell's petition to quash (Paper No. 2); (2) the Respondents'"Motion for Summary Denial of Petition to Quash and for Summary Enforcement of Summons" (Paper No. 6); (3) Bell...
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