ORDER RE: PETITIONER'S MOTION FOR CIVIL CONTEMPT
LEW, District Judge.
I. BACKGROUND
The Internal Revenue Service (IRS) initiated an investigation of respondent Fred Aeilts to determine his tax liability for the 1986, 1987, 1988, 1989, 1990, and 1991 calendar years. As part of the investigation, an IRS agent issued a summons in April of 1993 requiring Mr. Aeilts to appear for questioning and to produce financial records and documents for the years...
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