RULING AND ORDER
MARK R. KRAVITZ, District Judge.
On March 9, 2006, the United States filed two Petitions to Enforce Internal Revenue Service ("IRS") Summons [doc. # 1] along with a declaration of IRS Revenue Officer Tom Dobruck [06mc67, doc. # 1, 06mc67, doc. # 2] ("Dobruck Declaration"). According to the Petitions and the Dobruck Declaration, the IRS is conducting an investigation into the tax liability of the Respondent, Gordon Clark, for the years...
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