United States of America and Burnis Brown, Revenue Agent, Internal Revenue Service v. Herbert E. Turner

CASTLE, Senior Circuit Judge.

Appellant Herbert E. Turner appeals from an order of the district court granting enforcement to an Internal Revenue Service summons compelling him to produce the names and social security numbers of clients whose tax returns he had prepared for 1970-1971 so that the Service could determine the accuracy of these returns.

On September 28, 1972, Revenue Agent Burnis Brown served a summons upon Turner which ordered him to produce the names, addresses and social security numbers of the persons whose income tax returns he bad prepared for 1970 and 1971. Brown petitioned…