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UNITED STATES v. DONEY

No. 76-2138.

559 F.2d 544 (1977)

UNITED STATES of America and Richard W. Le Bar, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Paul DONEY, as President of Paul's Automobile Sales, Inc., Paul's Automobile Sales, Inc., James E. Ordowski, and Harold P. Conner, Respondents-Appellants.

United States Court of Appeals, Ninth Circuit.

August 18, 1977.

Attorney(s) appearing for the Case

Clyde R. Maxwell, Newport Beach, Cal., submitted briefs for respondents-appellants.

Lawrence Semenza, U. S. Atty., Reno, Nev., Scott P. Crampton, M. Carr Ferguson, Asst. Attys. Gen., U. S. Dept. of Justice, Tax Div., Crombie J. D. Garrett and Carleton D. Powell, Attys., Washington, D. C., for petitioners-appellees.

Before BROWNING, KOELSCH and SNEED, Circuit Judges.

PER CURIAM:

The district court properly ordered enforcement of the IRS summons.

The only circumstances relied upon to establish abuse of process was that prior to the filing of the petition for enforcement only special agents of the Intelligence Division of the IRS appeared in the investigation. That fact alone is not enough to carry the taxpayer's burden of showing that the investigation was wholly criminal in purpose...

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