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UNITED STATES v. HUENE

Nos. CA 83-2345, DC 83-241.

745 F.2d 1216 (1984)

UNITED STATES of America and Marshall P. Jennings, Revenue Agent, Petitioner-Appellees, v. Donald R. HUENE and Annette S. Huene, Respondents-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided October 23, 1984.

Attorney(s) appearing for the Case

Roger Olsen, Deputy Atty. Gen., Michael L. Paup, Chief, Glenn Archer, Jr., Asst. Atty. Gen., Charles E. Brookhart, Stephen Gray, U.S. Dept. of Justice, Washington, D.C., for petitioner-appellees.

Donald R. Huene and Annette S. Huene, pro se.

Before ALARCON and CANBY, Circuit Judges, and STEPHENS, District Judge.

PER CURIAM:

Taxpayers were summoned by the Internal Revenue Service to appear for a tax audit, pursuant to 26 U.S.C. § 7602 (1982). They agreed to appear, but only on condition that they be permitted to videotape the proceedings. The Revenue Agent refused to proceed on those terms, and the Service obtained an order from the district court requiring taxpayers to comply with the summons without videotaping the audit....

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