Court of Appeals for the Eighth Circuit June 26, 1997, 96-2792, 96-2793 (United States v. Norwest Corporation, Arthur Andersen & Co., Intervenor-Appellant)

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BEAM, Circuit Judge.

In the course .of an audit of Norwest Corporation, the Internal Revenue Service sought to enforce a designated summons directing Norwest to produce tax preparation software licensed to it by Arthur Andersen

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Co., as well as related documents and data.