SILER, Circuit Judge:
Timothy Elmes failed to appear in response to an IRS summons, and the government filed a petition in the United States District Court to enforce the summons. The district court issued an order to show cause why the petition should not be granted. Elmes responded by filing a motion to dismiss under Rule 12(b) of the Federal Rules of Civil Procedure for lack of personal jurisdiction and improper service of process. He claims the district court...
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