U.S. v. CLARK

No. 87-1705.

847 F.2d 1467 (1988)

UNITED STATES of America and Keith R. Mueller, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Richard D. CLARK, CPA, and Joseph H. Thibodeau, Respondents-Appellants.

United States Court of Appeals, Tenth Circuit.

June 1, 1988.


Attorney(s) appearing for the Case

Paula M. Junghans, Melnicove, Kaufman, Weiner, Smouse & Garbis, Baltimore, Md. (Joseph H. Thibodeau, Thibodeau and Moats, Denver, Colo., with her on the briefs), for respondents-appellants.

James H. Love, Tax Div., Dept. of Justice, Washington, D.C. (Robert N. Miller, U.S. Atty. and Dahil D. Goss, Asst. U.S. Atty., of counsel, Michael C. Durney, Acting Asst. Atty. Gen., Michael L. Paup and Charles E. Brookhart, Tax Div., Dept. of Justice, Washington, D.C., with him on the briefs), for petitioners-appellees.

Before LOGAN, ANDERSON and BALDOCK, Circuit Judges.


STEPHEN H. ANDERSON, Circuit Judge.

This is an appeal from a district court order enforcing an Internal Revenue Service (IRS) summons for the production of various documents pertaining to the personal tax liability of Thomas C. Donovan (sometimes referred to as the "taxpayer" herein) for the years 1981-1984. Although various issues are presented, the central inquiry is whether, under the circumstances of this case, the act of producing the documents would have testimonial...

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