MEMORANDUM
HUNGATE, District Judge.
This petition to enforce Internal Revenue Service (IRS) summons was initiated on January 23, 1984, regarding a summons issued on July 5, 1983. The government seeks discovery of numerous records relating to G & G Advertising Company and Pier I Imports for the period from May 1, 1977, through April 30, 1981. The summons is directed to Will D. Grisham in his capacity as President of G & G Advertising Company.
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