UNITED STATES v. BLACK

Nos. 86-1477, 86-1478.

804 F.2d 1416 (1986)

UNITED STATES of America and Ricky W. West, Revenue Agent of the Internal Revenue Service, Appellees, v. Shirley M. BLACK, Appellant. UNITED STATES of America and Ricky W. West, Revenue Agent of the Internal Revenue Service, Appellees, v. F. Warren BLACK, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided November 17, 1986.


Attorney(s) appearing for the Case

James M. Smart, Jr., Kansas City, Mo., for appellant.

David M. Moore, Washington, D.C., for appellee.

Before FAGG, Circuit Judge, HENLEY, Senior Circuit Judge, and MAGILL, Circuit Judge.


FAGG, Circuit Judge.

Shirley M. and F. Warren Black appeal the district court's order directing them to comply with Internal Revenue Service (IRS) administrative summonses. We affirm.

The Blacks appeared after being summoned for a tax audit and were prepared to proceed on the condition the audit could be videotaped at the Blacks' expense. The IRS agent refused the request and cancelled the audit. IRS policy permits a verbatim audio or stenographic recording...

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