Attorney(s) appearing for the Case
Samuel T. Seawright and Carol A. Seawright, pro sese.
James R. Rich, for respondent.
United States Tax Court.
Respondent determined a $6,125 deficiency in petitioners' joint 1995 Federal income tax. The issues for decision are: (1) Whether respondent's agents violated section 7602(c), which requires the Internal Revenue Service (IRS) to give taxpayers advance notice of certain third-party contacts; (2) whether respondent's agents violated section 7602(e), limiting respondent's use of financial status or economic reality examination techniques; (3)...
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