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ROY E. and MICHELLE A. McCOURT, Plaintiffs v. INTERNAL REVENUE SERVICE, et al., Defendants.

ORDER DISMISSING IN PART AND DENYING IN PART PETITION TO QUASH AND ENFORCING IRS SUMMONSES

FRANKLIN D. BURGESS, United States District Judge

This matter came on for hearing based on the United States' Response to Petition to Quash and the United States' Petition to Enforce Summonses; this Court finding that the Petition to Quash was untimely and, therefore, jurisdictionally barred as to the summonses issued in this matter to Wells Fargo Bank and U.S. Bank National Association, the Petition to Quash fails to any legally sufficient grounds to quash the remaining summonses, and the IRS has fulfilled all the necessary requirements for enforcement of IRS summonses:

IT IS ORDERED that the Petition to Quash is DISMISSED as it regards the summonses issued in this matter to Well Fargo Bank and U.S. Bank National Association,

IT IS ORDERED that the Petition to Quash is DENTED as to the remaining summonses in this matter, and

IT IS ORDERED that the summonsed entities shall obey the remaining summonses issued in this matter as follows: Summonsed Entity Date Summons Was Date Set For Date Taxpayer Was Served On Summonsed Appearance Served With Notice Entity of Summons Washington State April 30, 2001 May 30, 2001 April 30, 2001 Department of Labor Industries Pemco Insurance April 30, 2001 May 30, 2001 April 30, 2001 Royal Sun Alliance April 30, 2001 May 30, 2001 April 30, 2001 State Farm Insurance April 30, 2001 May 30, 2001 April 30, 2001 The summonsed entities shall obey each an every requirement thereof by appearing, testifying, and producing records as is called for by the terms of the remaining summonses before Revenue Agent Martin or any other proper agent, officer, or employee of the IRS, at such time and place as may be fixed by him or any other proper agent, officer or employee of the IRS.

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McCOURT v. INTERNAL REVENUE SERVICE, (W.D.Wash. 2001)
(Oct 4, 2001)