No. 88-6152.

877 F.2d 346 (1989)

UNITED STATES of America and Gwendolyn Scott, Revenue Officer of the Internal Revenue Service, Petitioners-Appellees, v. Charles L. SORRELLS, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

July 5, 1989.

Attorney(s) appearing for the Case

H. Victor Thomas, Robert S. Bennett, Houston, Tex., for respondent-appellant.

Thomas R. Lamons, William A. Whitledge, Gary Allen, Chief, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., Henry K. Oncken, U.S. Atty., Frank A. Conforti, Asst. U.S. Atty., Houston, Tex., for petitioner-appellees.

Before JOLLY, HIGGINBOTHAM, and SMITH, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

Appellant Charles L. Sorrells appeals from an order of the district court holding him in contempt and ordering him incarcerated until he complies with a prior order enforcing a summons issued by the Internal Revenue Service (IRS). Because we agree with the district court that Sorrells has failed to prove that he is presently unable to comply with the enforcement order, we affirm.


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