MEMORANDUM OPINION
WINNER, Chief Judge.
In its wisdom, in 1976, Congress enacted 26 U.S.C. § 7609, and the new statute has spawned troubles galore for banks, credit agencies, credit unions, brokers, accountants and lawyers. Congress says that they are "third party record keepers" falling within the ambit of the statute, and, incongruously, they get hauled into court because they have obeyed the law. Worse yet, the government tenders an order...
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