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Case 3:10-mc-00024-GEB Case: 11-1612 Document: -DEA Document 003110561288 25 Filed Page: 01/07/11 54 Date Page Filed: 1 of 06/13/2011
17 PageID: 465
NOT FOR PUBLICATION
UNITED STATES DISTRICT COURT
DISTRICT OF NEW JERSEY
__________________________________________
)
FRANK GANGI, FERROUS MINER HOLDINGS )
LTD, BABP VI LLC, and GLOBAL NAPS INC, ) Hon. Garrett E. Brown, Jr.
)
Petitioners, ) Civil Action No. 10-24
v. )
) MEMORANDUM OPINION
UNITED STATES OF AMERICA, ) ADOPTING REPORT &
) RECOMMENDATION
Respondent. ) WITH MODIFICATIONS
__________________________________________)
BROWN, Chief Judge:
This matter comes before the Court upon the petitions (Doc. Nos. 1, 5) of Frank Gangi,
Ferrous Miner Holdings, Ltd., BABP VI, LLC, and Global Naps, Inc. (collectively “Petitioners”)
to quash the summonses served on third-parties CitiBank and Sovereign Bank by Internal
Revenue Agent Jackie Moss (“Agent Moss”). The summonses were issued on February 2, 2010
(CitiBank) and May 10, 2010 (Sovereign Bank), respectively, and sought information and
documents regarding the accounts and transactions of all Petitioners for the purposes of
determining the tax liability of Petitioner Gangi. (Moss Decl. Ex. 101 (CitiBank summons);
Doc. No. 5 Ex. A (Sovereign Bank summons).) The Government moves to enforce these
summonses. (Doc. No. 4; see also Doc. No. 9.)
On August 25, 2010, Magistrate Judge Douglas E. Arpert issued an opinion and order
denying the petitions and granting the Government’s motion to enforce. Magistrate Judge Arpert
concluded that the Government had satisfied the requirements for enforcement articulated in
1
A-000009