ALARCON, Circuit Judge:
The Internal Revenue Service (IRS) petitioned in district court on August 16, 1978, for the enforcement of an IRS summons served upon James F. Ford (Ford). On March 28, 1980, the IRS moved for a voluntary dismissal of the action. After dismissing the petition with prejudice, the district court filed a judgment awarding attorney's fees and costs to Ford. The IRS appeals this award.
I.
In 1976, the IRS initiated an income tax...
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