MEMORANDUM OPINION AND ORDER
HAIGHT, District Judge:
This Part I matter arises out of the government's attempt to enforce an Internal Revenue Service ("IRS") summons over the Fifth Amendment objections of respondent Ira Blumberg.
For the reasons set forth below, the summons will be enforced.
BACKGROUND
On May 14, 1987 the IRS served Blumberg with a Collection Summons requiring him to appear at the White Plains office of the IRS...
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