United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. Malnik

INGRAHAM, Circuit Judge:

This is an appeal from an order of the district court dismissing a petition to .enforce an Internal Revenue Service summons issued under 26 U.S.C. § 7602. 1

The summons was issued on March 16, 1971, by Carl K. Rosen, an Internal Revenue Agent, to taxpayer Alvin I. Malnik, requiring him to give testimony and produce books and records 2 3 for the investigation of his tax liability for the years 1959, 1960, 1962 and 1963. Mr. Malnik was scheduled to appear before Agent Rosen on March 29, 1971, but the appearance date was postponed twice. Finally, Mr. Malnik’s attorney,…