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U.S. v. WANKEL

No. 11-2100.

UNITED STATES OF AMERICA/INTERNAL REVENUE SERVICE, Petitioner-Appellee, v. LOUIS E. WANKEL, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

Filed April 3, 2012.

ORDER AND JUDGMENT*

TIMOTHY M. TYMKOVICH, Circuit Judge.

Louis E. Wankel, a resident of New Mexico, appeals two rulings made by the district court below: (1) whether the district court correctly enforced an Internal Revenue Service (IRS) summons; and (2) whether the district court correctly dismissed his counterclaim for lack of jurisdiction. The government filed a motion to dismiss the appeal as untimely, since Wankel...

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