FINDINGS OF FACT AND CONCLUSIONS OF LAW
MENTZ, District Judge.
FINDINGS OF FACT
I.
This litigation involves a petition to enforce a summons issued by the Internal Revenue Service ("IRS" or "service") on June 12, 1984. The summons ordered Mr. Don Lewis to appear before Revenue Agent Hearty on June 28, 1984 and to produce various papers and books relating to the income and allowable tax deductions for Don S. and Urilda T. Lewis for the...
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