OPINION
MUIR, District Judge.
Introduction.
Section 7602(c)(1) of Title 26 of the United States Code provides that after a "Justice Department referral," the Internal Revenue Service may not issue an administrative summons or begin an action to enforce an administrative summons. Summonses which the Drums now seek to quash were issued by the IRS and enforced by this Court before the IRS made a Justice Department referral. Since then, however, the...
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