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U.S. v. BLACKMAN

No. 94-35990.

72 F.3d 1418 (1995)

UNITED STATES of America; Cheryl J. Butcher, IRS Revenue Agent, Petitioners-Appellees, v. Marc D. BLACKMAN, personally and in his representative capacity as a partner of Rasom, Blackman & Weil, formerly known as Ransom, Blackman & Simson, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided December 29, 1995.

Attorney(s) appearing for the Case

David B. Markowitz and Robert D. Bulkley, Jr., Markowitz, Herbold, Glade & Mehlhaf, and Robert H. Hoevet, Hoevet & Snyder, Portland, Oregon, for respondent-appellant.

Charles E. Brookhart and Gary R. Allen, United States Department of Justice, Washington, D.C., for petitioners-appellees.

Before: BROWNING, RYMER and T.G. NELSON, Circuit Judges.

T.G. NELSON, Circuit Judge:

Attorney Mark Blackman, personally and in his capacity as partner in the law firm of Ransom, Blackman & Weil, appeals the district court's order granting the petition of the Internal Revenue Service ("IRS") to enforce a summons served on Blackman pursuant to the Internal Revenue Code, 26 U.S.C. §§ 7402(a) and 7604(a) ("I.R.C." or "the Code"). The IRS seeks information to complete several Internal Revenue Service Forms 8300...

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