United States v. Bank of Monte Vista

MEMORANDUM OPINION

WINNER, Chief Judge.

In its wisdom, in 1976, Congress enacted 26 U.S.C. § 7609, and the new statute has spawned troubles galore for banks, credit agencies, credit unions, brokers, accountants and lawyers. Congress says that they are “third party record keepers” falling within the ambit of the statute, and, incongruously, they get hauled into court because they have obeyed the law. Worse yet, the government tenders an order requiring them to appear in person just because that most inconvenient method of meeting the statute’s requirements is a little more expedient from the…