FINDINGS OF FACT
MERHIGE, District Judge.
1. This matter is before the Court on a petition by the United States of America and Special Agent William H. Clyborne, Jr., of the Internal Revenue Service. The petitioners seek, pursuant to Title 26 U.S.C. §§ 7402(b) and 7604 (a), the judicial enforcement of a summons that was issued by Agent Clyborne to the respondent Taylor, for the production of nine items of books and records that belonged to the...
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