District Court, W.D. Michigan August 20, 1993, 1:93-cr-00157 (Van Manen v. United States)

OPINION

BENJAMIN F. GIBSON, Chief Judge.

Before the Court are the motions of defendant United States of America to set aside the entry of default and to dismiss plaintiffs’ complaint.

Plaintiffs filed a complaint to quash six Internal Revenue Service summons directed at banks incident to a tax audit of plaintiffs for the taxable years 1986-1991.