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UNITED STATES v. SILVA AND SILVA ACCOUNTANCY CORP.

No. 80-5497.

641 F.2d 710 (1981)

UNITED STATES of America and Dennis P. McCarthy, Special Agent, Petitioners/Appellees, v. SILVA AND SILVA ACCOUNTANCY CORPORATION, and Ruldolph F. Silva, Respondents, David H. Zimmer and Zimmer Service Center, Inc., Intervenors-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided March 20, 1981.

Attorney(s) appearing for the Case

Morgan C. Taylor, Newport Beach, Cal., for intervenors-appellants.

William Whitledge, Dept. of Justice, Washington, D. C., argued for petitioners-appellees; Michael L. Paup, Chief, App. Sec., Washington, D. C., on brief.

Before TRASK, SNEED and SCHROEDER, Circuit Judges.

SNEED, Circuit Judge:

The Internal Revenue Service issued a summons to Silva requesting him to appear and produce records in his possession with respect to taxpayers Zimmer's joint income tax returns for 1974 and 1975. Pursuant to 26 U.S.C. § 7609, taxpayers directed Silva not to comply. The government then applied to the district court for an order enforcing the summons as permitted by 26 U.S.C. § 7604(b). The Zimmers intervened in the summons enforcement...

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