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U.S. v. ARGOMANIZ

No. 89-5925.

925 F.2d 1349 (1991)

UNITED STATES of America and L. Simmons, Revenue Officer, of Internal Revenue Service, Plaintiffs-Appellees, v. Alberto E. ARGOMANIZ, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

March 11, 1991.

Attorney(s) appearing for the Case

David M. Garvin, Philip T. Weinstein, Weinstein & Garvin, Miami, Fla., for defendant-appellant.

Dexter W. Lehtinen, U.S. Atty., Lisa A. Hirsch, Asst. U.S. Atty., Miami, Fla., Kevin M. Brown, Gary R. Allen, Chief, Charles E. Brookhart, U.S. Dept. of Justice, Tax Div., Washington, D.C., for plaintiffs-appellees.

Before CLARK and BIRCH, Circuit Judges, and HENDERSON, Senior Circuit Judge.

BIRCH, Circuit Judge:

Appellant Alberto Argomaniz (Argomaniz) appeals from an order of the United States District Court for the Southern District of Florida, directing him to comply with a summons issued by the Internal Revenue Service (IRS). Compliance with this IRS summons could violate Argomaniz's fifth amendment privilege against self-incrimination. Accordingly, we REVERSE the district court's order and REMAND for further proceedings consistent with this opinion...

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