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UNITED STATES v. VALLANCE

No. 84-4372.

793 F.2d 1003 (1986)

UNITED STATES of America and Raymond W. Taylor, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Kenneth S. VALLANCE, as President of Valrod, Inc. and KSV, Inc., Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 10, 1986.

Designated for Publication July 3, 1986.

Attorney(s) appearing for the Case

Laurie Snyder, Charles E. Brookhart, William P. Wang, Dept. of Justice, Washington, D.C., for petitioners-appellees.

Terrance L. McCauley, Estacada, Or., for respondent-appellant.

Before FLETCHER, ALARCON and WIGGINS, Circuit Judges.

WIGGINS, Circuit Judge.

The Internal Revenue Service (IRS) seeks enforcement of a summons it issued to Kenneth S. Vallance to obtain the records of two corporations of which Vallance was an officer and principal owner at the time the summons was issued. Vallance appeared as required by the summons but refused to supply the records, claiming that the summons was overly broad. After the initial meeting, Vallance did not hear from the IRS concerning this matter for almost...

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