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UNITED STATES v. BANK OF CALIFORNIA

Nos. 79-4671, 79-4460.

652 F.2d 780 (1980)

UNITED STATES of America and Joan M. Van Den Berg, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. BANK OF CALIFORNIA; Capitol Federal Savings & Loan; Bank of America; River City Bank; Home Savings & Loan; Security Pacific National Bank; Wells Fargo Bank, Respondents, and Richard W. (Dick) Rylander, Sr., Intervenor-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 24, 1980.

Attorney(s) appearing for the Case

Richard W. Rylander, Sr., Sacramento, Cal., for petitioners-appellants.

William A. Whitledge, Washington, D. C., for intervenor-appellee; M. Carr Ferguson, Washington, D. C., on brief.

Before WRIGHT, WALLACE and FERGUSON, Circuit Judges.

EUGENE A. WRIGHT, Circuit Judge:

Taxpayer Rylander challenges the district court's jurisdiction to enforce Internal Revenue Service (IRS) summonses to third-party banks and the validity of the summonses. The government cross-appeals from the court's refusal to enforce summonses for the third-party banks' retained copies of Form 1099. We affirm.

FACTS

In early 1979, the IRS assigned Special Agent Joan M. Van Den Berg to conduct a joint civil...

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