The first sentence of Section 6(a) has been held to assure the appearance of counsel with taxpayers and with other witnesses compelled to appear for examination before agents of the Internal Revenue Service conducting private investigations. Backer v. Commissioner of Internal Revenue, 5th Cir., 1960, 275 F.2d 141; In Re Neil, D.C.S.D.W.Va., 1962, 209 F. Supp. 76; United States v. Smith et al., D.C.Conn., 1949, 87 F. Supp. 293. The statutory authority for the appearance of counsel in these cases is the Administrative Procedure Act.
In re Albert Lindley Lee Memorial Hospital, supra. The petitioners' right to counsel in this case, if it exists at all, is founded upon the Administrative Procedure Act, 5 U.S.C. § 1005(a), and not upon the Sixth Amendment guarantee of the United States Constitution. United States v. Smith, 87 F. Supp. 293, 294 (D.Conn. 1949); Backer v. C.I.R., supra, 275 F.2d at 144; In re Neil, 209 F. Supp. 76, 77 (S.D.W.Va. 1962); See also F.C.C. v. Schreiber, 329 F.2d 517, 524 (9 Cir. 1964). In all the cases immediately above cited, the witnesses were under compulsion to appear, and the right to counsel pursuant to the Administrative Procedure Act was sustained.
The court granted this right to the plaintiff, notwithstanding that the latter had a statutory right to obtain a copy of the detailed report of the examining physician. In Torras v. Stradley, 103 F. Supp. 737 (N.D.Ga. 1952), and in In re Neil, 209 F. Supp. 76 (S.D.W.Va. 1962), the learned respective district courts held that a witness might be compelled to testify under Section 7602 (the same Section here involved) without the presence of a reporter brought by the witness. The specific facts in one or both of those cases may vary from those in the instant proceeding.