U.S. v. Patmon
| Decision Date | 16 September 1980 |
| Docket Number | No. 75-2246,75-2246 |
| Citation | 630 F.2d 458 |
| Parties | 80-2 USTC P 9707 UNITED STATES of America and Special Agent Thomas M. Williams, Internal Revenue Service, Petitioners-Appellees, v. Frederick A. PATMON, Respondent-Appellant, James S. Meredith, Intervenor-Appellant. |
| Court | U.S. Court of Appeals — Sixth Circuit |
Stanley R. Kirk, Detroit, Mich., for Patmon.
James B. Feaster, Hallison H. Young, Detroit, Mich., for Meredith.
Philip Van Dam, U. S. Atty., Saul A. Green, Asst. U. S. Atty., Detroit, Mich., Joseph M. Gontram, Scott P. Crampton, Gilbert E. Andrews, M. Carr Ferguson, Charles E. Brookhart, William A. Whitledge, U. S. Dept. of Justice, Tax Division, Washington, D. C., for petitioners-appellees.
Before LIVELY and JONES, Circuit Judges, and LAMBROS, District Judge. *
Frederick Patmon appeals an order which requires him to comply with a United States Government Internal Revenue Service summons to appear before an Internal Revenue agent and to provide certain tax records of James S. Meredith. The district court permitted Meredith to intervene.
After extensive hearings, Judge Feikens issued an order enforcing the summons on July 23, 1975, from which Patmon and the intervenor appeal. Because there is no issue or controversy left in this case, we vacate the court's order and remand to the district court to dismiss as moot.
The Internal Revenue Service began an investigation of the income tax liability of James S. Meredith for the calendar years 1968 through 1972. Special Agent Williams determined that the professional agency headed by Mr. Patmon had prepared Meredith's tax returns. Special Agent Williams issued a summons to Patmon pursuant to 26 U.S.C. § 7602, to appear before him to testify and produce certain books, records, and papers pertaining to Meredith's returns. In a series of letters to Agent Williams, Patmon refused to comply because of various constitutional and statutory objections.
On January 14, 1975 the United States and Special Agent Williams petitioned in district court for enforcement pursuant to U.S.C. §§ 7402(b) and 7604(a) seeking to have Mr. Patmon show cause why he should not comply with and obey the summons. Judge Feikens issued an order to show cause on January 24, 1975.
Agent Williams testified at the show cause hearing that he investigated Meredith for violations of the tax laws, that this investigation could lead to a criminal prosecution, but that he had not decided to recommend criminal prosecution. Agent Williams also testified that he began his investigation because of reports that Meredith was spending large amounts of money. He testified at the hearing that he had contacted the Detroit Police, the telephone company, and conducted a car surveillance of Meredith. He also testified about contacts with the Organized Crime Strike Force and the State of Michigan.
Judge Feikens found that the summons was issued with a proper purpose and that plaintiff's other claims were meritless in a bench opinion issued April 4, 1975. The district court issued an order on January 21, 1976 commanding Mr. Patmon's appearance before Agent Williams on January 22, 1976.
Patmon complied with this order to the satisfaction of Agent Williams and the United States. Agent Williams recommended that Meredith be criminally prosecuted, but, on October 5, 1978, the tax division declined prosecution. On July 30, 1976, the Commissioner issued a statutory notice of deficiency based upon that determination. Meredith has petitioned to the tax court to redetermine his tax liability. The agency claims it has no interest in obtaining further information pursuant to this summons.
If no live controversy exists, an appeal should be dismissed as...
To continue reading
Request your trial
-
U.S. v. Kis
... ... Applying these standards to the cases before us, the summonses in the Kis and Salkin cases must be enforced. (The summonses in the Nelsen Steel case should also be enforced if the Government is ... 1968); United States v. First State Bank of Clute, 626 F.2d 1227 (5th Cir. 1980). Sixth Circuit: United States v. Patmon, 630 F.2d 458 (6th Cir. 1980). Eighth Circuit: United States v. Olson, 604 F.2d 29, 31 (8th Cir. 1979); United States v. First National Bank of ... ...
-
Gluck v. U.S., s. 84-5323
...v. Kis, 658 F.2d 526, 532-35 (7th Cir.1981), cert. denied, 455 U.S. 1018, 102 S.Ct. 1712, 72 L.Ed.2d 135 (1982); United States v. Patmon, 630 F.2d 458, 459 (6th Cir.1980); United States v. Arthur Andersen & Co., 623 F.2d 720, 722 (1st Cir.), cert. denied, 449 U.S. 1021, 101 S.Ct. 588, 66 L.......
-
U.S. v. Barrett
... ... The first issue we must address is whether the case before us is moot. Before we examine that issue, however, we briefly discuss the relevant background necessary to decide the mootness issue ... Fourth Circuit: Kurshan v. Riley, 484 F.2d 952 (4th Cir.1973). Sixth Circuit: United States v. Patmon, 630 F.2d 458 (6th Cir.1980). Seventh Circuit: United States v. Kis, 658 F.2d 526, 532-33 (7th Cir.1981), cert. denied, 455 U.S. 1018, 102 S.Ct ... ...
-
Hefti v. Comm'r of Internal Revenue
...Elevator, 652 F.2d 752 (8th Cir. 1981); United States v. Trails End Motel, Inc., 657 F.2d 1169 (10th Cir. 1981) United States v. Patmon, 630 F.2d 458 (6th Cir. 1980); United States v. Arthur Andersen & Co., 623 F.2d 720 (1st Cir. 1980); United States v. Deak- Perera Intl. Banking 610 F.2d 8......