United States v. Maxey & Co., Pc

MEMORANDUM AND ORDER

ALLEN SHARP, Chief Judge.

This cause is before the court pursuant to the Petition to Enforce Internal Revenue Service Summons filed by the petitioner, the United States of America, on February 11, 1997. This petition was filed pursuant to 26 U.S.C. §§ 7402(b) and 7604(a), and seeks an order from this court directing the respondent, Maxey & Company, P.C. (“Maxey & Company”), a corporate entity, to obey the summons served upon it on March 28, 1996, and to order the attendance and testimony of an agent of the respondent, as well as the production of the requested documents,…