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UNITED STATES v. THOMPSON

No. 81-5759.

701 F.2d 1175 (1983)

UNITED STATES of America and Needham Gray Joyner, Jr., Revenue Agent of the Internal Revenue Service, Petitioners-Appellees, v. Gordon H. THOMPSON, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided March 11, 1983.

Rehearing Denied June 7, 1983.

Attorney(s) appearing for the Case

Clifton Peter Rose (argued), Lead Counsel, Williams & Jensen, Washington, D.C., John M.L. Brown, Nashville, Tenn., for respondent-appellant.

Joe B. Brown, U.S. Atty., Aaron Wyckoff, Nashville, Tenn., John F. Murray (Lead Counsel), Michael L. Paup, George L. Hastings, Jr. (argued), U.S. Dept. of Justice, Tax Div., for petitioners-appellees.

Before ENGEL and CONTIE, Circuit Judges, and JOHNSTONE, District Judge.

ENGEL, Circuit Judge.

Gordon H. Thompson appeals from a district court order enforcing an Internal Revenue Service ("IRS" or "the government") summons issued pursuant to 26 U.S.C. § 7602(2). The sole issue is whether the IRS additionally was obliged to follow the "John Doe" procedures of 26 U.S.C. § 7609(f) in order to obtain the names of members of Thompson's barter exchange. Upon the facts before the district court, we conclude that it was necessary to...

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