Harris v. U.S., No. 84-2237
| Court | United States Courts of Appeals. United States Court of Appeals (9th Circuit) |
| Writing for the Court | Before TANG, POOLE and BEEZER; POOLE |
| Citation | 758 F.2d 456 |
| Parties | -1426, 85-1 USTC P 9346 Mark L. HARRIS, Plaintiff-Appellant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant-Appellee. |
| Docket Number | No. 84-2237 |
| Decision Date | 12 February 1985 |
Page 456
v.
UNITED STATES of America, INTERNAL REVENUE SERVICE,
Defendant-Appellee.
Ninth Circuit.
Decided April 19, 1985.
Page 457
Mark L. Harris, in pro per.
Glenn L. Archer, Asst. Atty. Gen., Washington, D.C., for defendant-appellee.
Appeal from the United States District Court for the District of Arizona.
Before TANG, POOLE and BEEZER, Circuit Judges.
POOLE, Circuit Judge:
Mark L. Harris appeals from a judgment of the District Court of Arizona enforcing Internal Revenue Service (Service) summonses served upon two third party record-keepers.
We affirm.
The Service issued summonses to two third party recordkeepers (financial institutions) in furtherance of their investigation of Harris' income tax liability for 1980-1983 pursuant to sections 7602 and 7603 of the Internal Revenue Code. Harris received notification of the issuance of the summonses and filed a petition to quash pursuant to I.R.C. Sec. 7609(b)(2). The Service moved for summary judgment based on the declaration of a revenue agent that he was conducting an investigation into Harris' tax liability and that the records sought were relevant to the investigation. Harris filed no opposition memorandum, and the district court denied the petition to quash and ordered enforcement of the summonses. Harris filed a timely appeal.
1. Fourth and Fifth Amendment Claims
Pursuant to I.R.C. Sec. 7602, the Service is authorized to examine records and issue summonses for the purpose of ascertaining the correctness of any tax return and determining the tax liability of an individual. Such summonses issued to a third party recordkeeper do not violate the Fourth Amendment. United States v. Miller, 425 U.S. 435, 443, 96 S.Ct. 1619, 1624, 48 L.Ed.2d 71 (1976); United States v. Horton, 629 F.2d 577, 579 (9th Cir.1980).
Furthermore, such summonses do not violate the Fifth Amendment, since the documents in question belong to the recordkeeper and production will not compel the opponent of the summons to be a witness against himself. Fisher v. United States, 425 U.S. 391, 397, 96 S.Ct. 1569, 1574, 48
Page 458
L.Ed.2d 39 (1976); United States v. Horton, 629 F.2d at 579. Thus, the district court did not err in denying the motion to quash and in enforcing the summonses.2. Use of Summonses For Criminal Investigation
Harris' contention that the summonses were improperly issued since they pertained to a criminal investigation lacks merit. Under I.R.C....
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Muratore v. Department of Treasury, No. 03-MC-6015L.
...1619, 48 L.Ed.2d 71 (1976); Donaldson v. United States, 400 U.S. 517, 522, 91 S.Ct. 534, 27 L.Ed.2d 580 (1971); Harris v. United States, 758 F.2d 456, 457 (9th Cir.1985); United States v. McAnlis, 721 F.2d 334, 337 (11th Cir.1983), cert. denied, 467 U.S. 1227, 104 S.Ct. 2681, 81 L.Ed.2d 877......
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Ungaro v. Desert Palace, Inc., No. CV S 88-838 RDF.
...Revenue Service summonses issued to a third-party recordkeeper do not violate the Fourth Amendment. Harris v. United States I.R.S., 758 F.2d 456, 457 (9th Cir.1985) (citing United States v. Miller, 425 U.S. 435, 440, 96 S.Ct. 1619, 1622, 48 L.Ed.2d 71, 77 (1976)). In Donaldson v. United Sta......
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Fuller v. United States, Civ. No. S-83-1148
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Jolly v. U.S., No. 84-5594
...decisions in Armstrong v. United States, 759 F.2d 1378, 1380-82 (9th Page 645 Cir.1985), Harris v. United States Internal Revenue Service, 758 F.2d 456, 458 (9th Cir.1985), and Boday v. United States, 759 F.2d 1472, 1476 (9th Cir.1985). Accord Wardell v. United States, 757 F.2d 203, 205 (8t......
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Muratore v. Department of Treasury, No. 03-MC-6015L.
...1619, 48 L.Ed.2d 71 (1976); Donaldson v. United States, 400 U.S. 517, 522, 91 S.Ct. 534, 27 L.Ed.2d 580 (1971); Harris v. United States, 758 F.2d 456, 457 (9th Cir.1985); United States v. McAnlis, 721 F.2d 334, 337 (11th Cir.1983), cert. denied, 467 U.S. 1227, 104 S.Ct. 2681, 81 L.Ed.2d 877......
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Ungaro v. Desert Palace, Inc., No. CV S 88-838 RDF.
...Revenue Service summonses issued to a third-party recordkeeper do not violate the Fourth Amendment. Harris v. United States I.R.S., 758 F.2d 456, 457 (9th Cir.1985) (citing United States v. Miller, 425 U.S. 435, 440, 96 S.Ct. 1619, 1622, 48 L.Ed.2d 71, 77 (1976)). In Donaldson v. United Sta......
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Fuller v. United States, Civ. No. S-83-1148
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Jolly v. U.S., No. 84-5594
...decisions in Armstrong v. United States, 759 F.2d 1378, 1380-82 (9th Page 645 Cir.1985), Harris v. United States Internal Revenue Service, 758 F.2d 456, 458 (9th Cir.1985), and Boday v. United States, 759 F.2d 1472, 1476 (9th Cir.1985). Accord Wardell v. United States, 757 F.2d 203, 205 (8t......