Court of Appeals for the Fifth Circuit May 19, 1987, 86-2681 (In Re Grand Jury Subpoenas on Bernard M. Barrett, Jr., M.D.)

THORNBERRY, Circuit Judge:

A. federal grand jury is currently investigating Dr. Bernard M. Barrett, Jr. to determine whether he violated the criminal provisions of the Internal Revenue Code. Before the grand jury investigation began, Special Agent Michael O. Hanson had conducted an administrative investigation of Barrett for the Internal Revenue Service (“IRS”).