MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS RE: I.R.S. SUMMONS ENFORCEMENT
BARBARA A. McAULIFFE, Magistrate Judge.
This matter came before this Court on November 18, 2011, under the Amended Order to Show Cause filed September 27, 2011, which, with the verified petition and memorandum, was personally served upon respondent on October 11, 2011. Yoshinori H. T. Himel appeared for petitioners, and investigating Revenue Agent Elaine Moore was present. Respondent...
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