OPINION AND ORDER
REYNOLDS, District Judge.
This action was brought by the United States and Roy R. Koch, a Special Agent of the Internal Revenue Service ("IRS"), pursuant to §§ 7402(b) and 7604(a) of the Internal Revenue Code of 1954, to compel compliance with two Internal Revenue summonses. The summonses were issued to the respondents by Koch on October 10, 1968, and seek information concerning transactions between respondents and the taxpayer...
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