United States of America and Patrick J. Finnessey, Special Agent for the Internal Revenue Service v. Harvey F. Euge

HENLEY, Circuit Judge.

This appeal which comes to us from the United States District Court for the Eastern District of Missouri1 raises again the question of whether § 7602 of the Internal Revenue Code, 26 U.S.C. § 7602, authorizes the Internal Revenue Service to require a taxpayer whose potential tax liabilities are under investigation to appear before a Special Agent of the Service and to furnish multiple handwriting exemplars to the Special Agent for comparison purposes. A majority of this court answered that question in the affirmative in United States v. Campbell, 524 F.2d 604 (8th Cir.…