Court of Appeals for the Sixth Circuit June 16, 1983, 82-5200 (United States of America and Joseph R. Sandefur, Special Agent, Internal Revenue Service v. Leslie B. Schlansky)

LIVELY, Circuit Judge.

This appeal concerns the validity of a taxpayer’s refusal to comply with an administrative summons issued by the Internal Revenue Service which directed him to appear before an officer of the IRS and produce documents described in the summons for examination. The taxpayer appeared as directed but refused to produce the documents.