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U.S. v. NORDBROCK

No. 93-15533.

38 F.3d 440 (1994)

UNITED STATES of America, Plaintiff-Appellee, v. Neil T. NORDBROCK, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 11, 1994.

Attorney(s) appearing for the Case

William A. Cohan, Cohan & Greene, Encinitas, CA, for defendant-appellant.

Thomas Clark, U.S. Dept. of Justice, Tax Div., Washington DC, for plaintiff-appellee.

Before: NELSON and BEEZER, Circuit Judges, and LETTS, District Judge.

Opinion by Judge LETTS

LETTS, District Judge:

I. OVERVIEW

Neil T. Nordbrock's ("Nordbrock") failure to turn over requested tax returns or taxpayer information to the Internal Revenue Service ("IRS") resulted in an IRS assessment of $75,000 against Nordbrock and a lifetime injunction prohibiting him from preparing tax returns for others. Nordbrock now appeals from the district court's judgment for the Government on his claim for a refund of...

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