MATTER OF CARLSON

Nos. 77-1861, 77-1862 and 77-2078.

580 F.2d 1365 (1978)

In the Matter of the Tax Indebtedness of Dell W. CARLSON and Robert Torres. UNITED STATES of America, Petitioner-Appellant, v. UNITED STATES DISTRICT COURT FOR the DISTRICT OF COLORADO, Honorable Richard P. Matsch, United States District Judge, Respondents.

United States Court of Appeals, Tenth Circuit.

Decided July 11, 1978.


Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Dept. of Justice, Washington, D. C., on brief), for appellant; Joseph F. Dolan, U. S. Atty., Denver, Colo., of counsel.

Joseph H. Thibodeau and Michael J. Abramovitz, Denver, Colo. (Vivian T. Martinez, Denver, Colo., on brief), for the Colorado Bar Association.

Before McWILLIAMS, BARRETT and LOGAN, Circuit Judges.


BARRETT, Circuit Judge.

In these four consolidated actions the common questions presented involve important issues relating to the administration of internal revenue laws. They arise from the applications of the United States Attorney to the District Court for ex parte orders granting officers of the Internal Revenue Service (IRS) general authority to enter private property for the purpose of searching for and seizing property of the taxpayers. The applications...

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