UNITED STATES v. REIS

No. 84-8308 Non-Argument Calendar.

765 F.2d 1094 (1985)

UNITED STATES of America, and R.P. Nix, Revenue Officer, Internal Revenue Service, Plaintiffs-Appellees, v. Gilbert REIS, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

July 16, 1985.


Attorney(s) appearing for the Case

Albert L. Kemp, Jr., Atlanta, Ga., Glenn L. Archer, Jr., Asst. Atty. Gen., U.S. Dept. of Justice, Charles E. Brookhart, Gary D. Gray, Washington, D.C., for plaintiffs-appellees.

Before TJOFLAT, HILL and ANDERSON, Circuit Judges.


PER CURIAM:

Appellant/taxpayer Reis appeals from a district court order enforcing an Internal Revenue Service administrative summons requiring him to testify and produce designated records under I.R.C. (26 U.S.C.) §§ 7402(b) and 7604(a). We affirm.

On February 10, 1983, an IRS administrative summons was issued to taxpayer pursuant to I.R.C. § 7602, directing him to appear before an IRS agent and to testify and produce all documents and records...

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