Court of Appeals for the Eleventh Circuit August 22, 1983, 82-5555 (United States of America and Edward H. Jackson, Revenue Agent, Internal Revenue Service v. Herbert Gottlieb and the Florida Trade Exchange, Inc.)

R. LANIER ANDERSON, III, Circuit Judge:

This is another in a series of cases involving summonses issued by the Internal Revenue Service (“IRS”) to obtain the names and addresses of the members of various barter exchanges during the course of audits of the exchanges.