Harris v. U.S., No. 84-2237

CourtUnited States Courts of Appeals. United States Court of Appeals (9th Circuit)
Writing for the CourtBefore TANG, POOLE and BEEZER; POOLE
Citation758 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 NumberNo. 84-2237
Decision Date12 February 1985

Page 456

758 F.2d 456
55 A.F.T.R.2d 85-1426, 85-1 USTC P 9346
Mark L. HARRIS, Plaintiff-Appellant,
v.
UNITED STATES of America, INTERNAL REVENUE SERVICE,
Defendant-Appellee.
No. 84-2237.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Feb. 12, 1985 *.
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.

FACTS

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.

DISCUSSION

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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17 practice notes
  • Muratore v. Department of Treasury, No. 03-MC-6015L.
    • United States
    • United States District Courts. 2nd Circuit. United States District Court of Western District of New York
    • April 15, 2004
    ...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......
  • Ungaro v. Desert Palace, Inc., No. CV S 88-838 RDF.
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. District of Nevada
    • November 17, 1989
    ...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......
  • Fuller v. United States, Civ. No. S-83-1148
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. Eastern District of California
    • August 12, 1985
    ...(1985); aff'g 578 F.Supp. 1552 (N.D.Cal.1984); Olson v. United States, 760 F.2d 1003 (8th Cir. 1985). See also, Harris v. United States, 758 F.2d 456 (1985) (Origination Clause); Nunley v. Commissioner, 758 F.2d 372 (1985) (per curiam); Thomas v. United States, 755 F.2d 728 (1985). In Hudso......
  • Jolly v. U.S., No. 84-5594
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • June 25, 1985
    ...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......
  • Request a trial to view additional results
17 cases
  • Muratore v. Department of Treasury, No. 03-MC-6015L.
    • United States
    • United States District Courts. 2nd Circuit. United States District Court of Western District of New York
    • April 15, 2004
    ...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......
  • Ungaro v. Desert Palace, Inc., No. CV S 88-838 RDF.
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. District of Nevada
    • November 17, 1989
    ...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......
  • Fuller v. United States, Civ. No. S-83-1148
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. Eastern District of California
    • August 12, 1985
    ...(1985); aff'g 578 F.Supp. 1552 (N.D.Cal.1984); Olson v. United States, 760 F.2d 1003 (8th Cir. 1985). See also, Harris v. United States, 758 F.2d 456 (1985) (Origination Clause); Nunley v. Commissioner, 758 F.2d 372 (1985) (per curiam); Thomas v. United States, 755 F.2d 728 (1985). In Hudso......
  • Jolly v. U.S., No. 84-5594
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • June 25, 1985
    ...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......
  • Request a trial to view additional results

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