United States of America and Robert G. Roche, Special Agent, Internal Revenue Service v. Earl L. Erdner, as President of Earl L. Erdner, Inc.

OPINION OF THE COURT

Defendant appeals from an order of the district court enforcing a summons issued pursuant to 26 U.S.C. § 7602 by Special Agent Robert Roche of the Internal Revenue Service directing him to produce the books and records of Earl L. Erdner, Inc. 1

Defendant argues that a summons issued by a special agent is inherently for the sole or ultimate purpose of obtaining evidence in a criminal prosecution, because a special agent’s function is solely that of a criminal investigator, and that such use of the summons is both beyond the authorization provided by § 7602 and subject to the…