United States Court of Appeals For the Seventh Circuit Chicago, Illinois 60604 December 4, 2008 Before

Hon. JOEL M. FLAUM, Circuit Judge Hon. ILANA DIAMOND ROVNER, Circuit Judge Hon. DIANE P. WOOD, Circuit Judge

Nos. 08‐1743, 08‐1744, 08‐1746, 08‐1747, 08‐1749 & 08‐1750 Appeals from the United States District Court for the Northern District of SHAHID R. KHAN and ANN C. Illinois, Eastern Division.

KHAN, et al., Nos. 07 CV 2570, 07 CV 2571, Petitioners‐Appellees, 07 CV 2573, 07 CV 2575, 07 CV 2583 & 07 CV 2574 v. Ruben Castillo, UNITED STATES OF AMERICA, Judge.

Respondent‐Appellant.

ORDER The slip opinion of this court issued on November 20, 2008, is amended as follows:

‐ over ‐ Nos. 08‐1743, et al., Page 2

On Page 2, first full paragraph, line 11 should now read: Chevron framework. For the reasons explained below, we conclude that the statute is ambiguous and the Treasury Regulation is reasonable. We reverse the district court’s holding and remand for the district court to consider taxpayers’ remaining challenges to enforcement of the summonses.

On Page 15, the Conclusion should now read: For the foregoing reasons, we REVERSE the district court’s holding, and we REMAND for the district court to consider taxpayers’ remaining challenges to enforcement of the summonses.