Miriam Lawrence - Page 10

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            to Abraham's law offices; information with respect to the sale of                             
            certain property; information relating to certain investments;                                
            and "[records] of all loans and repayments."                                                  
                  In Agent Red's letter to the Abrahams, he requested an                                  
            initial conference date of August 10, 1990; however, due to the                               
            unavailability of the Abrahams' attorney, Towner Leeper, the                                  
            meeting was postponed until September 5, 1990.  On September 4,                               
            1990, Agent Red was advised in a telephone conference with Towner                             
            Leeper that Abraham had been examined for prior years, similar                                
            issues had been raised, and the matter had ultimately been                                    
            settled, mostly by concession on the Government's part.  Towner                               
            Leeper wanted Agent Red to review the materials of the prior                                  
            examination before Agent Red started the current examination.                                 
            They scheduled a meeting for the next day.  Prior to the meeting,                             
            Towner Leeper telephoned Agent Red and advised him that he was                                
            having difficulty locating the file from the prior examination                                
            and that he did not want to meet until he found the file.  Agent                              
            Red indicated that he was going to begin the examination by                                   
            visiting Abraham's law offices the next day.  Agent Red was                                   
            advised by Towner Leeper that if he did so he would be                                        
            "physically removed from the premises."  Apparently Agent Red                                 
            waited for the information from Towner Leeper.  On October 23,                                









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