IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF FLORIDA

Ward Dean, M.D.	)
	)	Case No: 3: 02 MC9/RV
Petitioner	)
v.	)
	)
United States of America	)
	)
Respondent	)

PETITION TO QUASH INTERNAL REVENUE SERVICE SUMMONS

Petitioner hereby alleges as follows:

1. This is a proceeding brought under the authority of Section 7609(b)(2) of the Internal Revenue Code of 1954, as amended, to judicially quash the enforcement of Internal Revenue Summonses.

2. This Court has jurisdiction pursuant to 26 USC 7609(h).

3. Tanya Burgess is employed as a Special Agent of the IRS, located at 880 North Reus Street, Suite 101, Pensacola, Florida 32501.

4. Special Agent Burgess is allegedly conducting a criminal investigation to secure information regarding Petitioner.

5. Pursuant to said investigation, Special Agent Burgess has issued a number of summonses purportedly in accordance with Section 7602 of the Internal Revenue Code, one of which was served upon Dillon Vickery, 646 Linden Road, Pensacola, Florida 32503, and another to Vickery Safety and Security, 4731 North Ninth Avenue, Pensacola, Florida 32503, Summoning confidential books, papers, and records regarding Petitioner.

6. The summons was wrongfully issued by Special Agent Burgess, since Section 7602 does not apply in any way to Petitioner or to his agents, debtors or fiduciaries for the following reasons:

a. Section 7602 (a)(1) authorizes the Secretary to “examine any books, papers, records, or other data.” However, this section places no legal obligation upon Petitioner, his agents, debtors or fiduciaries to furnish the material that IRS agents may be “authorized” to examine.
b. Section 7602 (a)(2) authorizes the Secretary to summon persons “liable for tax or required to perform the act” or other persons having records related to these conditions. Since Petitioner is not a person “liable” for any federal tax nor “required to perform any act” with respect to any federal tax, he does not fall within the provisions of this Code Section.
c. Section 7602 (a)(3) authorizes the Secretary to “take testimony” that may be “relevant” to sections (a)(1) and (a)(2). Since neither of these sections, as explained above, applies to either Petitioner or his agents, debtors or fiduciaries, this section also does not apply to Petitioner or his agents, debtors, or fiduciaries in violation of the 5th, 9th, and 14th Amendments to the U.S. Constitution.

7. Petitioner avers that the action of the Respondent by his IRS Special Agent, in seeking to enforce a 7602 summons, is acting unlawfully, and such actions amount to an abuse of process and harassment of Petitioner.

8. Petitioner avers that Special Agent Tanya Burgess is not the Secretary referred to in Section 7602.

9. Petitioner avers that Special Agent Tanya Burgess does not have an Order from the Secretary to lawfully issue Summonses pursuant to Code Section 7602.

10. Petitioner avers that the statute of limitations of 3 years pertains to any investigation for which a return has been filed, including 1997, 1998, and 1999.

WHEREFORE, Petitioner respectfully requests:

1. That since Petitioner is not one who is "liable for any tax or required to perform the act" required by IRS Code, the enforcement of the attached summonses be quashed.

2. That the Court enter an order to quash and require Respondents to pay all costs incurred by Petitioner in seeking to quash Respondent's summonses.

3. That the Court grant such other relief as it deems proper.

Ward Dean, M.D.


CERTIFICATE OF SERVICE

I certify that on this _____ day of __________ , 2002, I sent via certified mail postage pre-paid or personally delivered a copy of the Petition to Quash Internal Revenue Service Summonses to:

Tanya Burgess
Special Agent, IRS
880 N. Reus Street, Suite 101
Pensacola, Florida 32501

J.D. Atchison, Esq.
Asst. U.S. Attorney
Northern District of Florida
21 East Garden Street, Ste 400
Pensacola, Florida 32501-5603

Attorney General of the United States
Department of Justice
Washington, D.C. 20530

Secretary of the Treasury
3330 Main Treasury Building
1500 Pennsylvania Avenue, N.W.
Washington, D.C. 20220

Dillon Vickery
646 Linden Road
Pensacola, Florida 32503

Ward Dean, M.D.

AFFIDAVIT

I am over 18 years of age and understand the obligations of an oath.

No section of the Internal Revenue Code makes me “liable” for any federal tax.

No section of the Internal Revenue Code requires me to perform any act with respect to any federal income tax.

Ward Dean, M.D.

Sworn to and subscribed before me this 24th day of October, 2002,

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