DECISION AND ORDER
WARREN, District Judge.
Presently before the Court is the petition of the United States of America and Thomas R. Collins, Special Agent of the Internal Revenue Service, to enforce an IRS summons for the testimony of and production of certain records by respondents Elton K. Feffer and Continental Plastics Corporation. The Court, having carefully considered this matter, concludes, for the reasons set forth herein, that the respondents have...
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