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UNITED STATES v. ROUNDTREE

No. 26986.

420 F.2d 845 (1969)

UNITED STATES of America and William L. Hall, Agent of Internal Revenue Service, Petitioners-Appellees, v. William H. ROUNDTREE, Respondent-Appellant, and Wanda L. Roundtree, Intervenor-Respondent-Appellant.

United States Court of Appeals Fifth Circuit.

Rehearing Denied and Opinion Clarified April 20, 1970.

Attorney(s) appearing for the Case

William H. Roundtree, Cocoa, Fla., for appellant.

Edward F. Boardman, U. S. Atty., Tampa, Fla., Mitchell Rogovin, Asst. Atty. Gen., Johnnie M. Walters, Lee A. Jackson, John P. Burke, Joseph M. Howard, Attys., U. S. Dept. of Justice, Tax Division, Washington, D. C., Virginia Q. Beverly, Jacksonville, Fla., for appellees.

Before WISDOM and CARSWELL, Circuit Judges, and ROBERTS, District Judge.

WISDOM, Circuit Judge:

This appeal canvasses often-discussed issues concerning a summons of the Internal Revenue Service: What showing must the IRS make to enforce a summons against a taxpayer? How may the taxpayer attack the summons? Is a judgment of contempt for failure to obey the summons a final order? We hold that the Commissioner need make no particularized showing in order to summon a taxpayer and his records, but...

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