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U.S. v. CARTER

No. 92-2511.

988 F.2d 68 (1993)

UNITED STATES of America, and Gary Jones, Revenue Officer of the Internal Revenue Service, Plaintiff-Appellee, v. James E. CARTER, Defendant-Appellant. UNITED STATES of America, and Gary Jones, Revenue Officer of the Internal Revenue Service, Plaintiff-Appellee, v. Shirley L. CARTER, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 17, 1993.

Rehearing Denied April 16, 1993.

Attorney(s) appearing for the Case

Defendants-appellants appeared in this case pro se.

Gary R. Allen, Washington, DC (James A. Bruton, Gary R. Allen, Charles E. Brookhart and Steven W. Parks, on the brief), for plaintiff-appellee.

Before JOHN R. GIBSON, BEAM, and MORRIS SHEPPARD ARNOLD, Circuit Judges.

PER CURIAM.

Shirley Carter and her husband James Carter appeal the district court's1 order granting the petitions to enforce Internal Revenue Service (IRS) summonses filed by the United States and IRS officer Gary Jones. We affirm.

On January 11, 1989, in furtherance of his investigation into their tax liabilities, Jones hand-delivered attested "Income Tax Return" summonses (IRS Form 6638...

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