UNITED STATES v. SILVESTAIN

No. 80-1312.

668 F.2d 1161 (1982)

UNITED STATES of America and Jerry Shea, Special Agent of the Internal Revenue Service, Petitioners-Appellants, v. Bennie SILVESTAIN, C. P. A., and Wenner, Silvestain and Co., C. P. A.'s, Respondents-Appellees, and Alvin E. Woodley, Intervenor-Appellee.

United States Court of Appeals, Tenth Circuit.

January 18, 1982.


Attorney(s) appearing for the Case

Thomas M. Preston, Jr., Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, and Charles E. Brookhart, Attys., Tax Div., U.S. Dept. of Justice, Joseph F. Dolan, U.S. Atty., D. Colo., Denver, Colo., of counsel, with him on the briefs), for petitioners-appellants.

Chester J. Stern, Drexler, Wald & Abramovitz, P. C., Denver, Colo. (Stanley L. Drexler and Michael J. Abramovitz, Denver, Colo., with him on the brief), for intervenor-appellee.

Before HOLLOWAY, McKAY, and SEYMOUR, Circuit Judges.


McKAY, Circuit Judge.

The Internal Revenue Service (IRS) seeks enforcement of a summons issued to Bennie Silvestain, C.P.A., and Wenner, Silvestain and Company, C.P.A.'s ordering Mr. Silvestain to appear before Revenue Agent Shea and to produce information and documents relevant to the tax liabilities of Mr. and Mrs. Alvin Woodley.1 The requested documents were located in Mr. Silvestain's office at the time the summons was issued.

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