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U.S. v. BROWN

No. 88-4331.

918 F.2d 82 (1990)

UNITED STATES of America; Donna Carroll, Revenue Officer of the Internal Revenue Service, Petitioners-Appellees, v. Tracy L. BROWN, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 31, 1990.

Attorney(s) appearing for the Case

Tracy L. Brown, Juneau, Alaska, pro se.

James I.K. Knapp, Gary R. Allen, William A. Whitledge and James H. Love, Tax Div., Dept. of Justice, Washington, D.C., for the petitioners-appellees.

Before BROWNING, BEEZER and RYMER, Circuit Judges.

PER CURIAM:

Appellant challenges a district court order citing him for contempt for failure to comply with its earlier order enforcing a summons requiring him to produce records to the Internal Revenue Service to determine his tax liabilities. We affirm the contempt order.

I

IRS records indicate that appellant has not filed federal income tax returns for the years 1978 through 1985. Appellee Carroll of the...

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