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IRS SUMMONSES SERVED v. UNITED STATES

June 25, 1984

In the Matter of the Internal Revenue Service Summonses Served Upon BERNARD SEGMOND, Petitioner, against UNITED STATES OF AMERICA, Respondent.


The opinion of the court was delivered by: KRAM

MEMORANDUM OPINION AND ORDER

SHIRLEY WOHL KRAM, U.S.D.J.

 The above-captioned action is before this court upon the petition of Bernard Segmond ("taxpayer") to quash seven summonses issued by the Internal Revenue Service ("IRS"), described more fully below, and upon the cross-motion of the respondent to enforce those summonses. For the reasons discussed below, the petition is denied and the cross-motion is granted.

 BACKGROUND

 The IRS is conducting an investigation into, at the very least, the correctness of the income tax returns filed by Bernard Segmond for the tax years 1979, 1980, and 1981. Between February 1, 1983, and February 9, 1983, in furtherance of that investigation, IRS Special Agent Richard McQuade issued and served seven IRS summonses. Those seven summonses were as follows:

 (1) a summons dated February 1, 1983, to Bernard Segmond, through his authorized attorney, Benjamin Golub, calling for testimony and the production of

 1) Articles of Incorporation for Mr. Auction Inc.

 2) Books and records for Mr. Auction Inc. including but not limited to cash disbursements, general ledgers, cash receipts and general journals, payroll records for FYE 4/30/79 thru 4/30/82

 3) All Bank accounts for Mr. Auction Inc. to include monthly statements, cancelled checks, deposit slips, debit and credit memos

 4) All agreements and contracts entered into between Mr. Auction Inc. and their suppliers, including a list of suppliers for which no contract exists

 5) All bills and invoices submitted by Mr. Auction Inc. suppliers

 6) Retained copies of Mr. Auction Inc. 1120 for FYE 4/30/79 thru 4/30/82

 7) Retained copies of Bernard Segmond's individual 1040 for the year[s] 1979 thru 1981;

 (2 and 3) a summons dated February 3, 1983, to Chemical Bank, and one dated February 4, 1983, to Dollar Savings Bank, calling for testimony and the production of

 Any and all information relating to Bernard Segmond, Edith Segmond . . . and Mr. Auction Inc. . . . for all checking accounts, savings accounts, loans, mortgages and safe deposit boxes for 1979 thru 1981 including but not limited to the following items

 1) New account application card

 2) Bank statements

 3) Cancelled checks

 4) Deposit slips

 5) Deposited checks

 6) Correspondence file;

 (4) a summons dated February 3, 1983, to Emigrant Savings Bank, calling for testimony and the production of

 Any and all information relating to Bernard Segmond, Edith Segmond . . . and Mr. Auction Inc. . . . for all savings accounts, checking accounts, loans, mortgages and safe deposit boxes for 1979 thru ...


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