MEMORANDUM
WANGELIN, District Judge.
This is an action to judicially enforce Internal Revenue summonses brought under Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b) and 7604(a). This Court issued an order to show cause why respondent should not be compelled to obey the summonses. Respondent filed a return to the order to show cause in which she stated that the summonses were not issued for a proper purpose...
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