WELLFORD, Circuit Judge.
Taxpayers James and Diane Kondik appeal pro se the district court's denial of their petition to quash several Internal Revenue Service ("IRS") summonses issued under 26 U.S.C. § 7602 to third-party record-keepers in connection with an examination of the Kondiks' federal tax liabilities for 1991 and 1992. For the reasons stated below, we affirm the district court's ruling.
The decision to grant a petition to quash is guided...
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