United States v. Gerald L. Davey, as President of Credit Data Corporation

LUMBARD, Chief Judge:

Gerald Davey, as President of Credit Data Corporation (“Credit Data”) appeals from an order of Judge Ryan granting the enforcement of a summons of the Internal Revenue Service (“IRS”) pursuant to 26 U.S.C. §§ 7602 and 7402(b), 1 and ordering that Credit Data supply the information requested upon payment of a fee of not more than 75$ each for a report or reports. Davey challenged the summary nature of the proceeding and requested a full hearing including discovery on the issues of law raised by his affidavits. We remand for a brief and summary hearing by the district court…