Court of Appeals for the Seventh Circuit March 30, 1994, 93-1756 and 93-1760 (United States v. Robert H. Berg, President, Particle Data Inc. And Particle Data Laboratories, Ltd., Clerk of Elmhurst Friends Meeting)

HARLINGTON WOOD, Jr., Circuit Judge.

This appeal arises out of the appellant’s failure to comply with Internal Revenue Service summonses. The Service summoned Robert H. Berg, in his capacity as an officer of three separate organizations, to appear, to testify, and to produce records related to the tax liability of the organizations. Berg failed to appear.