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REMARK v. U.S.

No. 92-35131.

979 F.2d 770 (1992)

David E. REMARK, Petitioner-Appellant, v. UNITED STATES of America; Internal Revenue Agent Fred L. Bridges, Respondents-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided November 12, 1992.

Attorney(s) appearing for the Case

David E. Remark, pro se, for petitioner-appellant.

Charles E. Brookhart, Annette M. Wietecha, Tax Div., U.S. Dept. of Justice. Washington, D.C., for respondents-appellees.

Before: SCHROEDER, FLETCHER, and PREGERSON, Circuit Judges.

PER CURIAM:

David Remark appeals pro se the district court's order granting the Internal Revenue Service's (IRS) motions to (1) enforce various third-party summonses issued by the IRS, and (2) dismiss Remark's petition to quash the summonses. Remark contends the IRS failed to comply with the procedural requirements for issuing a summons. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review for clear error, United States v. Saunders,

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