examination of the papers produced initially on or before February 13, 1973.
It is further ordered that the court retain jurisdiction of this case with leave to any party to apply to the court for further orders supplementing or implementing this order.
It is further ordered that intervenor's motion for summary judgment be and the same hereby is denied.
Mr. Budd L. Rice
R. D. 1
Seneca, Pennsylvania 16346
CERTIFIED MAIL RETURN RECEIPT REQUESTED
Dear Mr. Rice:
Investigation of your Federal income tax return for the years 1967, 1968, 1969 and 1970, and of the returns of Rice Trailer Sales, Inc., for the fiscal years ending March 31, 1967 through March 31, 1970, indicates that a substantial amount of your income for those years was not reported. We are therefore considering recommending that criminal proceedings be instituted against you for attempted evasion of income tax and related offenses.
Before we make a final decision, you may meet with us, if you wish, for an interview concerning this matter. You may bring counsel with you, or any other person who has knowledge of the facts in your case. During the interview, you may present any facts or evidence you would like us to consider.
The interview will be conducted by James E. Russell, Group Supervisor, at 10:30 a.m., on Thursday, December 14, 1972, at the Internal Revenue Service offices, United States Post Office Building, 270 Seneca Street, Oil City, Pennsylvania.
Should the time and place be inconvenient, please advise this office promptly so that other arrangements can be made. Your reply, or any questions you may have, should be addressed to the District Director, Internal Revenue Service, marked for the attention of Chief, Intelligence Division, Post Office Box 534, Pittsburgh, Pennsylvania 15230.
(Signed) ROBERT H. CLARK
Robert H. Clark
Chief, Intelligence Division
cc: Emil W. Herman, Esquire
Rothman, Gordon, Foreman & Graudine
300 Grant Bldg., Pittsburgh, Pa. 15219
(Rev. Oct. 1969)
In the matter of the tax liability of
BUDD L. RICE
Internal Revenue District of Pittsburgh, Pennsylvania
(Periods) 1966 through 1970, inclusive
The Commissioner of Internal Revenue
To Northwest Pennsylvania Bank and Trust Company
At Oil City, Pennsylvania
Greetings: You are hereby summoned and required to appear before
William S. O'Connell
an officer of the Internal Revenue Service, to give testimony relating to the tax liability or the collection of the tax liability of the above named person for the (periods) designated and to bring with you and produce for examination the following books, records, and papers at the place and time hereinafter set forth:
The following records with respect to Budd L. Rice, and any of the below listed individuals or firms, including joint accounts, custodial accounts, family members, for the period January 1, 1966 through December 31, 1971:
1. Ledgers of checking or savings accounts, together with deposit tickets, cancelled checks, withdrawals and debit memos.