FIELD, Chief Judge.
This is a proceeding under Section 7604(a) of the Internal Revenue Code of 1954 to enforce the production of certain records pursuant to an Internal Revenue Summons served on the respondent under the authority of Section 7602 of the Internal Revenue Code of 1954.
The summons issued on January 24, 1966, sought the production by respondent of all work papers, schedules or information prepared or used in completing the 1964 income tax return...
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