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Wist v. IRS

United States District Court, Fourth Circuit

November 15, 2013

NICOLE WIST,
v.
IRS.

MEMORANDUM

J. FREDERICK MOTZ, District Judge.

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 ...


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