PER CURIAM.
The United States appeals an order of the district court awarding attorney fees to the taxpayer pursuant to the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412.
The Internal Revenue Service issued a summons to Richard Beebe in connection with a joint civil and criminal investigation of his tax liability. When Beebe failed to fully comply, the IRS filed a petition in federal court to enforce the summons. The district court entered an order...
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