Garrett Zelen v. USA, et al
| GARRETT J. ZELEN |
| UNITED STATES OF AMERICA, STEVEN T. MILLER, Acting Commissioner of the Internal Revenue Service and JON OLIVEIRA, Revenue Agent |
| 14-55657 |
| April 23, 2014 |
| U.S. Court of Appeals, Ninth Circuit |
| IRS 3rd Party Suits 26 USC 7609 |
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