The following excerpt is from United States v. Kahler, 1:12-cv-00720 LJO GSA (E.D. Cal. 2012):
tax. 26 U.S.C. 7602(a)(1). It has the authority to issue summonses for the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax, or collecting any such liability. 26 U.S.C. 7602(a); Crystal v. United States, 172 F.3d 1141, 1143 (9th Cir.1999).
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