PER CURIAM.
Appellant-respondent Cotton is a tax protestor who refused to comply with a court order enforcing an Internal Revenue Service Summons. Jurisdiction lies under 26 U.S.C. §§ 7402(b) and 7604(a). Appellant was found in civil contempt and sentenced to a 40-day jail term with provision that he could purge himself of the contempt by obedience to the summons. We have expedited the appeal, reviewed the complete record, and considered the brief and oral...
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