Buckner v. United States, 84 C 1694.
Decision Date | 17 May 1984 |
Docket Number | No. 84 C 1694.,84 C 1694. |
Parties | James C. BUCKNER, Petitioner, v. UNITED STATES of America, et al., Respondents. |
Court | U.S. District Court — Northern District of Illinois |
James C. Buckner, pro se.
Linda Wawzenski, Asst. U.S. Atty., Chicago, Ill., for respondents.
Plaintiff James C. Buckner ("Buckner") has petitioned to quash the service of summons issued by the Internal Revenue Service ("IRS") to Barnard and Burk Plant Services Inc. ("Barnard and Burk").1 Presently before the Court is the United States' motion to dismiss Buckner's complaint.2 For reasons set forth below, the United States' motion is granted.
26 U.S.C. § 7609(a)(1). Buckner's right to bring a proceeding to quash the summons thus hinges upon whether he is entitled to notice. This requires us to decide whether Barnard and Burk is a "third-party recordkeeper".
According to the statute, a third-party recordkeeper is:
26 U.S.C. § 7609(a)(3). Barnard and Burk does not fall within the purview of § 7609(a)(3), as it is not a financial institution, broker, attorney, accountant, and it does not extend credit.
Moreover, the summons in question does not seek third-party records, that is, data about transaction between Buckner and third parties. Rather, it seeks information concerning dealings between Buckner and Barnard and Burk, which are properly characterized as two-party records. Section 7609(a)(1) does not provide for notice where the records sought are those of the person summoned, as is the case here. As a result, Buckner lacks standing to quash the summons under § 7609(a). Schlick v. United States, 586 F.Supp. 433, 434 (N.D. Ill.1984); Godwin v. United States, 564 F.Supp. 1209, 1211 (D.Del.1983).3
Accordingly, the government's motion to dismiss Buckner's petition to quash is granted.4 It is so ordered.
1 The summons seeks
all documents and records you possess or control that reflect wages paid to the above named individual/individuals for the years 1981 and 1982. These documents include, but are not limited to: Form W-2, Forms 1099 and any and all books, records, documents and receipts from but not limited to wages, salaries, tips, fees, commissions and any other compensation for services (including the receipt of property other than money). This includes any and all documents and records pertaining to any income you have assigned to any other person or entity.
2 Pursuant to 26 U.S.C. § 7609(b)(2)(A), the United States may seek to compel compliance with a summons in proceedings to quash summonses. See also, McTaggart v. United States, 570 F.Supp. 547, 549 (E.D.Mich.1983). In the instant matter, however, the United States has not moved for enforcement of the summons to which Buckner objects.
3 The...
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