U.S. v. B & D VENDING, INC.

No. 03-6008.

398 F.3d 728 (2004)

UNITED STATES of America, Plaintiff-Appellee, v. B & D VENDING, INC.; James Clay Boyd, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided and Filed October 25, 2004.


Attorney(s) appearing for the Case

ARGUED: Frederick G. Irtz II, Frederick G. Irtz II, Attorney at Law, Lexington, Kentucky, for Appellants. Robert J. Branman, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Frederick G. Irtz II, Frederick G. Irtz II, Attorney at Law, Lexington, Kentucky, Patrick F. Nash, Lexington, Kentucky, for Appellants. Robert J. Branman, Frank P. Cihlar, United States Department of Justice, Washington, D.C., for Appellee.

Before: MOORE and SUTTON, Circuit Judges; and ADAMS, District Judge.


OPINION

MOORE, Circuit Judge.

Defendants-Appellants B & D Vending, Inc. ("B & D") and James Clay Boyd ("Boyd") appeal the district court's enforcement of an Internal Revenue Service ("IRS") administrative summons for B & D's corporate records during the period of November 1, 1998 through December 31, 1999. On appeal, defendants argue that (1) the actions of a magistrate judge were invalid and void because of a delayed formal order of referral...

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