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Keep your records on deck!

Section 1 of Rule 21 of the Revised Rules of Civil Procedure defines subpoena as “a process directed to a person requiring him or her to attend and to testify at the hearing or the trial of an action or at any investigation conducted by a competent authority, or for the taking of his or her deposition”.
Benjamin Franklin National Internal Revenue Code Bureau Of Internal Revenue Revised Rules Civil Procedure Internal Revenue

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