UNITED STATES v. CARTER

No. 73-1414.

489 F.2d 413 (1973)

UNITED STATES of America and John C. Cronin, Special Agent, Internal Revenue Service, Plaintiffs-Appellees, v. J. Louie CARTER, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 26, 1973.


Attorney(s) appearing for the Case

J. Luther Drew, West Palm Beach, Fla., defendant-appellant.

Scott P. Crampton, Asst. Atty. Gen., Charles E. Anderson, Tax Div., Dept of Justice, Washington, D.C., Lee H. Henkel, Jr., Acting Chief Counsel, IRS, Washington, D.C., Mervyn L. Ames, Asst. U.S. Atty., Miami, Fla., for plaintiffs-appellees.

Before JOHN R. BROWN, Chief Judge, and RONEY and GEE, Circuit Judges.


PER CURIAM:

As a part of its Tax Preparers Project, initiated in an attempt to upgrade the accuracy of tax returns prepared by various tax return preparers throughout the Country, the Internal Revenue Service obtained enforcement of a summons asking for the names, addresses and social security numbers of the clients and customers for whom the defendant or his employer prepared federal income tax returns for 1970 and 1971. Appellant contends that such a "John Doe"...

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