United States of America and Robert F. Kelso, Jr., Special Agent, Internal Revenue Service v. Southern Tanks, Inc., and Billy D. Murray, President

This is an appeal from a judgment of the district court which adopted and approved an order of the United States Magistrate enforcing an Internal Revenue Service (IRS) summons. A brief factual recitation will help to put the issues in perspective.

In late 1977, Revenue Agent DeShazo of the IRS was conducting an audit of Southern Tanks’ income tax liability for certain fiscal years. Subsequently, DeShazo extended his inquiry to the income tax liability of Billy D. Murray, who is president of Southern Tanks. Approximately one year later, the case was referred to Special Agent Kelso for the…