West v. IRS

Filing 2

MEMORANDUM. Signed by Judge J. Frederick Motz on 11/15/2013. (c/m 11/15/2013 ao, Deputy Clerk)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MARYLAND

NICOLE WIST

v.
IRS

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Civil No. – JFM-13-2497

MEMORANDUM

Nicole Wist has filed a petition to quash IRS summons.
Wist contends that she is not a responsible party in the case and that the summons issued
by the Internal Revenue Service to the First Virginia Community Bank should therefore be
canceled. That does not provide a proper basis for quashing the subpoena. If the IRS
subsequently seeks to assert a claim against Wist, she may, of course, raise as a defense the fact
that she is not responsible for the withholding taxes that apparently were not paid.
A separate order dismissing this action is being entered herewith.

Date: November 15, 2013

__/s/__________________________
J. Frederick Motz
United States District Judge

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