United States of America and James E. Vest, Special Agent, Internal Revenue Service v. William S. Pritchard, Jr.

The United States appeals from the District Court’s dismissal with prejudice of its petition to enforce an Internal Revenue Service Summons, issued pursuant to 26 U.S.C.A. § 7602, 1 to appellee Pritchard. The summons required Pritchard, a tax attorney, to appear, testify and produce for examination tax return files and related work papers concerning his clients, the taxpayers Graffeos. Upon refusing to testify or produce the files, enforcement proceedings were commenced pursuant to 26 U.S.C.A. § 7604(a). 2 Following a full hearing, 3 the District Judge dismissed the petition. 4 He concluded,…