United States of America and John Dezelar v. David L. Holmes, as Bishop and Director of the Miletus Church, Inc.

David Holmes, as bishop and director of the Miletus Church (“Church”), appeals from an order of the district court, entered pursuant to 26 U.S.C. § 7604(a) (1976). 1 The order commanded him to appear before an Internal Revenue Service (“IRS”) agent and to produce all books and records requested in a previous IRS summons issued under authority of 26 U.S.C. § 7602 (1976). 2 Holmes discharges three volleys: the government failed to establish the requisite predicate for the breadth of the summons; compelled disclosure of the most sensitive church documents, in determining the religious nature of…