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UNITED STATES v. McANLIS

Nos. 82-5543, 82-5750.

721 F.2d 334 (1983)

UNITED STATES of America and S. Lee Rabney, Revenue Officer of the Internal Revenue Service, Plaintiffs-Appellees, v. Theodore M. McANLIS, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

December 12, 1983.

Attorney(s) appearing for the Case

Theodore M. McAnlis, pro se.

Stanley Marcus, U.S. Atty., Marc Fagelson, Asst. U.S. Atty., Miami, Fla., Michael L. Paup, Appellate Sect., Glenn L. Archer, Jr., Charles E. Brookhart, Jo-Ann Horn, Tax Div., Dept. of Justice, Washington, D.C., for plaintiffs-appellees.

Before RONEY, HATCHETT and ANDERSON, Circuit Judges.

HATCHETT, Circuit Judge:

In this case we determine whether the district court was correct in enforcing an Internal Revenue Service summons and holding the taxpayer in civil contempt. We affirm.

The appellant, Theodore M. McAnlis, appeals two orders issued by the United States District Court for the Southern District of Florida. First, McAnlis appeals the order of April 12, 1982, enforcing an Internal Revenue Service (IRS) summons ordering McAnlis to produce...

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