United States of America and Richard Daguanno, Special Agent, Internal Revenue Service v. Michigan Bell Telephone Company

PHILLIPS, Circuit Judge.

The United States and Special Agent Richard Daguanno appeal from the District Court’s denial of enforcement of an Internal Revenue summons issued under authority of 26 U.S.C. § 7602. Jurisdiction in the District Court was based on 26 U.S.C. § 7604(a). The District Court denied enforcement on the ground that the summons overstepped the power given to the Commissioner of Internal Revenue.

The sole question before this Court is whether the summons was valid under 26 U.S.C. § 7602. We hold that it was.

The ease was tried on stipulated facts. The District Court held that the…