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U.S. v. GILLERAN

No. 91-56254.

992 F.2d 232 (1993)

UNITED STATES of America, Petitioner-Appellant, v. Robert T. GILLERAN, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 27, 1993.

Attorney(s) appearing for the Case

Patricia M. Bowman, Tax Div., U.S. Dept. of Justice, Washington, DC, for petitioner-appellant.

Robert T. Gilleran, in pro. per.

Before: FARRIS, NORRIS, and REINHARDT, Circuit Judges.

FARRIS, Circuit Judge:

OVERVIEW

The Internal Revenue Service appeals from the district court's order denying its petition to enforce a summons directing Robert T. Gilleran to appear before an IRS revenue agent, pursuant to I.R.C. § 7602, in connection with the IRS's investigation of Gilleran's tax liability for 1987 and 1988. We reverse and remand.

DISCUSSION

The district court held that service of an IRS summons by leaving it at the...

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