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SMITH v. U.S.

No. 13-42 S.

CAROL SMITH, CAROL SMITH, LLC and CAROL SMITH NEVADA, LLC, Petitioners, v. UNITED STATES OF AMERICA, Respondent.

United States District Court, D. Rhode Island.

June 24, 2013.

Attorney(s) appearing for the Case

Carol Smith, Plaintiff, represented by Charles J. Reilly, Reilly & Associates, LLC.

Carol Smith, LLC, Plaintiff, represented by Charles J. Reilly, Reilly & Associates, LLC.

Carol Smith Nevada, LLC, Plaintiff, represented by Charles J. Reilly, Reilly & Associates, LLC.

USA, Defendant, represented by Michael P. Iannotti, U.S. ATTORNEY OFFICE.

REPORT AND RECOMMENDATION

PATRICIA A. SULLIVAN, Magistrate Judge.

Petitioners Carol Smith, Carol Smith, LLC and Carol Smith Nevada, LLC (collectively "Petitioners") initiated this federal proceeding by miscellaneous petition to quash a summons issued by the Internal Revenue Service ("IRS") to the Bank of Newport ("Bank"). The summons requested Petitioners' account records from the Bank in connection with a collection action against a taxpayer, with whom...

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