Does gilbert have a defense because the summon was improperly served?

Question
Question 1:

On september 15,20×0, special agent iris ireland of the irs issued a summons to rudy recordkeeper, a certified public accountant. The summons sought production of recordkeeper’s workpapers regarding gilbert giltiasin, who was then under examination. within the time prescribed by law, giltiasin took steps to stay compliance by recordkeeper.

On october 9, 20×0, giltiasin files a petition to quash the summons with the district court in the district in which recordkeeper resids. on the same day, Ireland called recordkeeper and asked him how long it would take to assemble the records if the summons was enforced. Recordkeeper estimated that it would take approximately 100 hours to put together the records. Iris Ireland asked recordkeeper to begin assembling the records immediately so that if the court enforced the summons, there would not be a long delay before he could get the records. Must recordkeeper comply with this request?

Question 2:

Iris Ireland also wishes to review the personal records of gilbert giltiasin. Ireland issues a summons properly addressed to giltiasin and serves it by taking it to giltiasin’s house and handing it to giltiasin’s three-year-old daughter. Unfortunately, giltiasin’s three-year-old daughter cuts paper dolls out of the summons and never gives it to her father. Later, the IRS seeks to hold gilbert in contempt for failing to comply with the summons. Does gilbert have a defense because the summon was improperly served?