Court Opinion

ID: 9460058
Source: CourtListenerOpinion
Date Created: 2023-08-04 21:39:34.237706+00
Date Added: 2024-06-11T17:36:27.272539
License: Public Domain

ON PETITION FOR REHEARING AND PETITION FOR REHEARING EN BANC
(5 Cir., 1973, 477 F.2d 757).
PER CURIAM:
Upon consideration of the record, briefs and oral argument in this cause en banc, the court concludes that the opinion and judgment of the majority of the panel should be and the same are hereby affirmed.1

. Footnote 18 of the majority panel opinion, 477 F.2d 757 at 764, is rewritten as follows in order to clarify the same and correct typographical errors:
There has been some confusion as to what papers the government is seeking, which confusion is no doubt exacerbated by the reference in the district court’s order to files relating to the offer in compromise. For the sake of clarity we refer to the government’s brief at page 12 quoting from the record:
We do know that the workpapers were created to prepare the tax returns, and I think the summons is clear in that we want the workpapers that pertain to the correctness of the tax returns. We do not seek any information with regard to the offer in compromise.