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U.S. v. MOORE

No. 89-3869.

970 F.2d 48 (1992)

UNITED STATES of America, and Eugene Nepveaux, Revenue Officer of Internal Revenue, Plaintiffs-Appellees, v. Thomas A. MOORE, M.D., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

August 28, 1992.

Attorney(s) appearing for the Case

Charley J. Schrader, Jr., Houma, La., for defendant-appellant.

John Volz, U.S. Atty., Jill L. Ondrejko, Asst. U.S. Atty., New Orleans, La., William A. Whitledge, Gary R. Allen, Chief, Charles E. Brookhart, Appellate Sec., Tax Div., Dept. of Justice, Washington, D.C., for plaintiffs-appellees.

Before WISDOM, DAVIS, and BARKSDALE, Circuit Judges.

PER CURIAM:

In this case we are asked to determine whether a "physician (psychotherapist)-patient privilege" protects information that the Internal Revenue Service is attempting to obtain from the defendant/appellant, Dr. Thomas A. Moore. Dr. Moore contends that the district court erred by enforcing the IRS summons in this case. We hold that there is no privilege protecting the information sought by the IRS. We affirm.

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