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U.S. v. INSURANCE CONSULTANTS OF KNOX, INC.

No. 98-4173.

187 F.3d 755 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. INSURANCE CONSULTANTS OF KNOX, INCORPORATED, and Marvin D. Miller, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided August 18, 1999.

Attorney(s) appearing for the Case

Charles E. Brookhart, Robert L. Baker (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Plaintiff-Appellee.

Henry R. Hart (argued), Granger, IN, Marvin D. Miller, Knox, IN, for Defendants-Appellants.

Before POSNER, Chief Judge, and EASTERBROOK and ROVNER, Circuit Judges.

ILANA DIAMOND ROVNER, Circuit Judge.

Marvin Miller is a tax protester who has appeared before this court, federal district court, or United States Tax Court in tax matters on seven occasions over the last fifteen years. In the course of an investigation into Miller's tax liabilities for 1991-1996, the Internal Revenue Service ("IRS") issued two summonses directing production of various corporate documents relating to his financial transactions. One summons was issued...

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