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UNITED STATES v. BERNEY

Nos. 82-1040, 82-1041.

713 F.2d 568 (1983)

UNITED STATES of America and J. Boyd Gee, Revenue Agent, Internal Revenue Service, Plaintiff-Appellee, v. Peter E. BERNEY and Rebecca A. Berney, Defendants-Appellants. UNITED STATES of America and J. Boyd Gee, Agent, Internal Revenue Service, Plaintiff-Appellee, v. Peter E. BERNEY, as President of S.P.C. Financial Services, Inc., and S.P.C. Financial Services, Inc., Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

July 15, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart and Michael J. Roach, Attys., Tax Division, Dept. of Justice, Washington, D.C., Brent D. Ward, U.S. Atty., Salt Lake City, Utah, for plaintiff-appellee.

H. Delbert Welker, Murray, Utah, for defendants-appellants.

Before SETH, Chief Judge, and BARRETT and McKAY, Circuit Judges.

BARRETT, Circuit Judge.

Peter E. Berney and Rebecca A. Berney, taxpayers, and S.P.C. Financial Services, Inc. (S.P.C.) appeal from an order of the district court enforcing two Internal Revenue Service (IRS) summonses.

On May 13, 1980, J. Boyd Gee, an IRS agent, issued two summonses to the Berneys. The first summons related to an investigation of the Berneys' personal tax liability of 1977 and 1978. This summons required the Berneys to produce various

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