Task: songer_initiate

What follows is an opinion from a United States Court of Appeals. Your task is to identify what party initiated the appeal. For cases with cross appeals or multiple docket numbers, if the opinion does not explicitly indicate which appeal was filed first, assumes that the first litigant listed as the "appellant" or "petitioner" was the first to file the appeal. In federal habeas corpus petitions, consider the prisoner to be the plaintiff.

PER CURIAM.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.
Finer appeals from a trial court order enforcing an Internal Revenue Service summons issued during the course of a Taxpayer Compliance Measurement Program (TCMP) audit. The sole issue on appeal is whether the district court properly held that the Internal Revenue Service has statutory authority to issue a summons under Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602 (1976), in the course of an examination of tax returns selected pursuant to the TCMP.
This precise issue has recently been addressed by both the Fifth and the Eighth Circuits in United States v. First National Bank, 635 F.2d 391 (5th Cir.), cert. denied, 452 U.S. 916, 101 S.Ct. 3051, 69 L.Ed.2d 420 (1981) and United States v. Flagg, 634 F.2d 1087 (8th Cir.1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981). Both courts held that the IRS has authority to issue such a summons. We agree with the analyses set out in those opinions. Cf. United States v. Scholbe, 664 F.2d 1163, 1167-68 (10th Cir.1981).
The judgment of the trial court is affirmed.
. For an explanation of the purposes of the TCMP, see United States v. Flagg, 634 F.2d 1087, 1088-89 (8th Cir.1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981).

Question: What party initiated the appeal?
A. Original plaintiff
B. Original defendant
C. Federal agency representing plaintiff
D. Federal agency representing defendant
E. Intervenor
F. Not applicable
G. Not ascertained
Answer:

Answer: B