REPORT AND RECOMMENDATION
SHIVA V. HODGES, Magistrate Judge.
Richard Boggs ("Petitioner") proceeding pro se, filed a petition seeking to quash summonses by the Internal Revenue Service ("IRS"). Petitioner also sues the United States of America ("USA") and "Peter Rae and coworkers" (collectively with IRS, "Respondents"). [ECF No. 1].
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.