JOHNSON, Circuit Judge:
Taxpayer, Richard A. Deal, appeals from the dismissal of his petition to quash third-party summonses issued by the IRS to three third-party record keepers. The district court dismissed Deal's motion to quash for lack of subject matter jurisdiction under 26 U.S.C. § 7609(h)(1). On appeal, Deal asserts that § 7609(h)(1) is merely a venue statute and not a jurisdictional statute. Finding that Deal's argument is precluded by this Court...
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