Sunday, October 4, 2009
1 I.R.M. 4.10.20.2 (7/12/2004).
2 Internal Revenue Code of 1986, as amended, § 7602.
3U.S. v. Arthur Young & Co., 465 U.S. 805 (1984), rev'g 677 F2d 211 (2nd Cir. 1982), rev'g 496 F. Supp. 1152 (D.C. N.Y. 1980).
4 No. 07-2631 (1st Cir. Aug. 13, 2009) (en banc).
5 Announcement 2002-63, 2002-2 C.B. 72.
6United States v. Textron Inc . ,...