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UNITED STATES v. PUCKETT

No. CIV-4-81-50.

573 F.Supp. 713 (1981)

UNITED STATES of America, et al., Plaintiffs, v. Acie E. PUCKETT, etc., Defendant.

United States District Court, E.D. Tennessee, Winchester Division.

On Subsequent Enforcement June 4, 1982.

Attorney(s) appearing for the Case

John H. Cary, U.S. Atty., Knoxville, Tenn., by John C. Cook, Asst. U.S. Atty., Chattanooga, Tenn., for plaintiffs.

Lowell H. Becraft, Jr., Huntsville, Ala., for defendant.

MEMORANDUM OPINION AND ORDER

NEESE, District Judge.

This is a civil action to enforce judicially an administrative-summons of the Internal Revenue Service (IRS). 26 U.S.C. §§ 7402(b), 7604(a). The sole dispute between the parties is the right, if any, of the respondent Mr. Puckett to have present at his appearance before agents of the IRS certain persons whom he desires to act as observers.

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