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ALPHIN v. UNITED STATES

No. 86-1119.

809 F.2d 236 (1987)

Thurman S. ALPHIN, Plaintiff-Appellant, and Mary L. Alphin; Alphin Aircraft Inc. Plaintiff v. UNITED STATES of America Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 12, 1987.

Attorney(s) appearing for the Case

Paul Victor Jorgensen, Washington, D.C., (G. Nelson Mackey, Jr., Roanoke, Va., on brief), for plaintiff-appellant.

Joan Iris Oppenheimer, Tax Div., Dept. of Justice (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, Washington, D.C., on brief), for defendant-appellee.

Before WINTER, Chief Judge, BUTZNER, Senior Circuit Judge, and JAMES B. McMILLAN, United States District Judge for the Western District of North Carolina, sitting by designation.

BUTZNER, Senior Circuit Judge:

Thurman S. Alphin appeals the judgment of the district court granting summary enforcement of a tax summons against his accountant. We affirm.

Internal Revenue Service agent Anthony Pizzillo issued an administrative summons to Mr. Alphin's accountant on November 27, 1984. On December 17, 1984, Alphin filed a petition in district court pursuant to 26 U.S.C. § 7609(b)(2) to quash the summons. Thereafter the government moved...

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