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UNITED STATES v. AUTHOR SERVICES, INC.

Nos. 85-6194/6195.

804 F.2d 1520 (1986)

UNITED STATES of America, Plaintiff-Appellant-Cross-Appellee, v. AUTHOR SERVICES, INC., Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided December 1, 1986.

Attorney(s) appearing for the Case

John Dudeck, Michael L. Paup, Chief, App. Section, U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellant-cross-appellee.

Michael L. Hertzberg, New York City, Stephen A. Lenske, Mark L. Edwards, Lenske, Lenske & Heller, Woodland Hills, Cal., for defendant-appellee-cross-appellant.

Before TANG and BRUNETTI, Circuit Judges, and JAMESON, District Judge.

TANG, Circuit Judge:

The United States petitioned the district court to enforce an Internal Revenue Service (IRS) summons served on Author Services, Inc. (ASI) in connection with a criminal tax investigation of L. Ron Hubbard.1 ASI contended the IRS was not acting in good faith and sought an evidentiary hearing to support that contention. ASI appeals from the district court's denial of its request for an evidentiary hearing and from the...

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