U.S. v. NORWOOD

No. 04-2623.

420 F.3d 888 (2005)

UNITED STATES of America, Appellee, v. Danny L. NORWOOD, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: August 26, 2005.


Attorney(s) appearing for the Case

Jon J. Jensen, argued, Grand Forks, ND, for appellant.

John A. Dudeck, Jr., argued, Dept. of Justice, Washington, DC (Frank P. Cihlar, on the brief), for appellee.

Before WOLLMAN, JOHN R. GIBSON, and COLLOTON, Circuit Judges.


COLLOTON, Circuit Judge.

Danny L. Norwood appeals from an order enforcing an Internal Revenue Service ("IRS") summons pursuant to 26 U.S.C. §§ 7602 and 7604. The district court1 determined that the summons, which sought various financial records in connection with the IRS's investigation of Norwood's possible underreporting of income, was properly issued and did not violate Norwood's Fourth or Fifth Amendment rights. We affirm...

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