...examples of "abuse" were: " 'Such an abuse would take place if the summons had been issued for an improper purpose, such as to harass the taxpayer or to put pressure on him 298 STEWART, ,!., dissenting consistent with the only rationale that has ever been offered for preventing...

...process to be abused. Such an abuse would take place if the summons had been issued for an improper @. (footnote omitted) . Ibid. A number of the Courts of Appeals, the Service's district office from the...

...determine whether it seeks information relevant to a legitimate investigatory purpose and is not meant "to harass the taxpayer or to put pressure on him to settle a collateral dispute, or for anyother reason reflecting on the good faith of the particular investigation." United States v. Powell,...

...process is being- abused. Such abuse would take place if the summons had been issued for an improper purpose, such as to harass the taxpayer or to put...presence and advice of counsel, as provided in Sec. 6(n) of the Administrative 1'rocedure Act. (Hut see .138. below.) For text of cited law, see 1i 30.227...

...determine whether it seeks information relevant to a legitimate investigatory purpose, and is not meant 'to harass the taxpayer or to put pressure on him to settle a collateral dispute, or for any other reason reflecting on the good faith of the particular investigation'." In summary, Mr. Chairman, I...

...determine whether it seeks information relevant to a legitimate investigatory purpose and is not meant "to ^harass the taxpayer or to put pressure on him to settle a collateral dispute, or for any other reason reflecting on the good faith of the particular investigation." United States v. Powell, 379...

...seeks information relevant to a , Ílegitimate investigatory purpose and is not meant "to ;_ ... л harass the taxpayer or to put pressure on him to settle a ¿ collateral dispute, or for any other reason reflecting on ¡"¡ the good faith of the particular investigation." United V " States v. Powell,...

...determine whether it seeks information relevant to a legitimate investigatory purpose and is not meant "to , harass the taxpayer or to put pressure on him to settle a collateral dispute, or for any other reason reflecting on the good faith of the particular investigation." United States v. Powell, 379...

...determine whether it seeks information relevant to a legitimate investigatory purpose, and is not meant 'to harass the taxpayer or to put pressure on him to settle a collateral dispute, or for any other reason reflecting on the good faith of the particular investigation'." this year, when the Bisccglia...

...determine whether it seeks information relevant to a legitimate investigatory purpose and is not meant "to harass the taxpayer or to put pressure on him to settle a collateral dispute, or for any other reason reflecting on the good faith of the particular investigation." United States v. Powell, 379...