The U.S. Attorney General's office and other federal agencies are not revealing why special agents from the I.R.S. and F.B.I. removed company records and books from the Windber facilities last Thursday. The agents also served warrants on the homes of C.E.O. Bill Kuchera and C.F.O. Ron Kuchera. The attorney of the brothers said the firms are unaware of any discrepancies and are cooperating with investigators.