UNITED STATES v. MONEY

Nos. 84-7027, 84-7100.

744 F.2d 779 (1984)

UNITED STATES of America, and Merlene McGalliard, Revenue Representative, Internal Revenue Service, Petitioners-Appellees, v. William P. MONEY, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

October 22, 1984.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William A. Whitledge, Douglas E. Coulter, U.S. Dept. of Justice, Tax Div., Washington, D.C., for plaintiffs-appellees.

Before GODBOLD, Chief Judge, KRAVITCH and HATCHETT, Circuit Judges.


KRAVITCH, Circuit Judge:

The issue in this case is whether prepayment of witness fees and travel expenses is required for enforcement of an Internal Revenue Service (IRS) summons. We affirm the district court's conclusion that it is not.

Appellant, William P. Money, a self-employed individual who employed others, was required to withhold federal income tax and social security taxes from his employees and pay those taxes to the IRS quarterly. Appellant filed...

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