U.S. v. AYRES

Nos. 97-55780, 97-55796, 97-56041.

166 F.3d 991 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. Jose Vaz AYRES, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided January 28, 1999.


Attorney(s) appearing for the Case

Edward O.C. Ord, Ord & Norman, San Francisco, California, for the defendant-appellant.

John A. Nolet, Tax Division, United States Department of Justice, Washington, D.C., for the plaintiff-appellee.

Before: KOZINSKI and O'SCANNLAIN, Circuit Judges and DAMRELL, District Judge.


O'SCANNLAIN, Circuit Judge:

We must decide whether the conduct of the subject of a summons enforcement order obtained by the Internal Revenue Service may result in contempt and fines.

I

This appeal arises out of the lengthy and somewhat inept attempts by the Internal Revenue Service ("IRS") to compel testimony and the production of documents from Jose Vaz Ayres, a Varig Airlines Pilot and Brazilian citizen with a residence in Canoga Park, California...

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