CONTEMPT FINDING UPHELD BUT METHOD OF PURGING CONTEMPT EXPLAINED.

[4] After reviewing the Report and Recommendation and the record, the Court fully agrees with the findings of fact and conclusions of law made by the magistrate judge. The Court finds that respondents were not in contempt of court when they appeared and gave testimony in response to the May 13, 2003 Order enforcing the three IRS summons. The Court further finds that respondents are each in contempt of court for failing to use all reasonable efforts to obtain their account records and statements from Leadenhall Trust Company LTD and are in contempt of court for signing the Authorization and Direction to Disclose Information forms with the qualifying language "Signed pursuant to court order only, and under duress, all rights reserved." Respondents will be allowed to purge the contempt in the manner described below, and in the absence of such purging conduct will be sentenced by the Court for their contempt.

[5] Accordingly, it is now

[6] ORDERED:

1. The Magistrate Judge's Report and Recommendation (Doc. #15) is accepted and adopted, and it is specifically incorporated into this Order.

2. On or before January 16, 2004, respondents Lawrence A. Hall and Annette C. Hall shall: (a) sign Authorization and Direction to Disclose Information forms with their respective signatures only, without any qualifying language or verbiage, and (b) provide the signed forms to the Internal Revenue Service by serving the forms on Revenue Agent Michael Rovnak or his designee. A copy of the Authorization and Direction to Disclose Information forms to be signed are attached to this Order.

3. On or before January 16, 2004, respondents Lawrence A. Hall and Annette C. Hall shall make all reasonable efforts to obtain their account records and statements from Leadenhall Trust Company LTD or to have such records provided to the Internal Revenue Service, and shall provide Revenue Agent Rovnak with confirmation of such efforts on or before January 23, 2004.

4. On or before February 6, 2004, respondents Lawrence A. Hall and Annette C. Hall shall provide their account records and statements from Leadenhall Trust Company LTD to Revenue Agent Rovnak or his designee if these records and statements have not been provided by Leadenhall Trust Company LTD directly to the Internal Revenue Service.

5. On or before February 13, 2004, the Internal Revenue Service shall file with the Court a Notice as to whether the three summons have been satisfied.

6. If the Internal Revenue Service files a Notice that the three summons have not been satisfied, a sentencing hearing will be conducted before the undersigned on February 23, 2004, at 4:00 p.m. Respondents must be present.

[7] DONE AND ORDERED at Fort Myers, Florida, this 30th day of December, 2003.