HARLINGTON WOOD, Jr., Circuit Judge.
This appeal arises out of the appellant's failure to comply with Internal Revenue Service summonses. The Service summoned Robert H. Berg, in his capacity as an officer of three separate organizations, to appear, to testify, and to produce records related to the tax liability of the organizations. Berg failed to appear. Many months later, upon motion by the Service, the district court entered an order enforcing the Service's summonses...
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