OPINION OF THE COURT
PER CURIAM:
As part of its Tax Preparer's Project which surveyed the accuracy of commercially prepared tax returns, the Internal Revenue Service seeks to secure the names and addresses of all customers of the A & M Berk Tax Service, Inc. for the year 1971. A summons was issued pursuant to the authority granted by 26 U.S.C. § 7602, and, on refusal of appellants to comply, the district court entered an order of enforcement.
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