ORDER
OWENS, Chief Judge.
Before this court is defendant Dr. James H. Piper's motion to suppress certain statements given by him and records obtained from him during an investigation conducted by the Internal Revenue Service ("IRS") between August of 1984 and April of 1985. Defendant first contends that the investigation leading to the indictment of Dr. Piper was improperly referred from the Criminal Investigation Division ("CID") of the IRS to the Civil...
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