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UNITED STATES v. CITIZENS STATE BANK

No. 79-1768.

612 F.2d 1091 (1980)

UNITED STATES of America and Jon P. Heydt, Special Agent, Appellees, v. CITIZENS STATE BANK, United States Taxpayers Union and Armin Moths, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided January 16, 1980.

Attorney(s) appearing for the Case

Gregory G. Petersen, Timothy J. Sullivan, San Diego, Cal., for appellants.

Ronald A. Dweck, Atty., Tax Division, Dept. of Justice, Washington, D. C., argued, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, and Ronald A. Dweck, Attys., Tax Division, Dept. of Justice, Washington, D. C., and James R. Britton, U. S. Atty., and Lynn E. Crooks, Asst. U. S. Atty., Fargo, N. D., on brief, for appellees.

Before LAY, Chief Judge, and HEANEY and HENLEY, Circuit Judges.

HEANEY, Circuit Judge.

Appellants Armin Moths and the United States Taxpayers Union (USTU) appeal from an order of the district court enforcing an Internal Revenue Service administrative summons. This case requires this Court to determine whether a claim of infringement of First Amendment rights may be used to limit the subpoena power of the Internal Revenue Service.

The pertinent facts are not in dispute. Armin Moths is a member and officer of the

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