United States v. Bowers , 259 F. App'x 89 ( 2007 )

FILED
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS
December 13, 2007
FOR THE TENTH CIRCUIT
Elisabeth A. Shumaker
Clerk of Court
UNITED STATES OF AMERICA;
INTERNAL REVENUE SERVICE,
Plaintiffs-Appellees,
v. No. 07-2099
(D.C. No. 06-MC-29-MCA)
JOSEPH BOWERS, (D. N.M.)
Defendant-Appellant.
ORDER AND JUDGMENT *
Before KELLY, PORFILIO, and ANDERSON, Circuit Judges.
The Internal Revenue Service (IRS) is attempting to investigate Joseph
Bowers’ ability to pay his delinquent taxes. He was summoned by the IRS to
testify and produce certain financial documents from the 2005 calendar year, but
Mr. Bowers refused to comply with the summons, purportedly because it
contained a misprint. After an initial show cause hearing, see 26 U.S.C.
*
After examining the briefs and appellate record, this panel has determined
unanimously that oral argument would not materially assist the determination of
this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The case is
therefore ordered submitted without oral argument. This order and judgment is
not binding precedent, except under the doctrines of law of the case, res judicata,
and collateral estoppel. It may be cited, however, for its persuasive value
consistent with Fed. R. App. P. 32.1 and 10th Cir. R. 32.1.
§§ 7402(b) and 7604, the district court directed the IRS to reissue the summons
without typographical errors. The IRS accordingly issued Mr. Bowers a second
summons, which updated the relevant period to the 2006 calendar year. This
time, Mr. Bowers appeared before an IRS agent but refused to provide any of the
requested testimony or documents. When the IRS petitioned the district court to
enforce this second summons, the court held another show cause hearing,
concluded that the second summons was enforceable, and ordered Mr. Bowers to
produce the requested testimony and documents.
Mr. Bowers now appeals the district court’s enforcement order, arguing that
the court was without jurisdiction to enforce the second summons and incorrectly
concluded that he made an ineffectual, blanket assertion of his Fifth Amendment
privilege against self-incrimination to the requested information, see United
States v. Schmidt, 816 F.2d 1477, 1481-82 (10th Cir. 1987).
We have reviewed the district court’s enforcement order, the relevant legal
authority, the parties’ materials, and the record on appeal, and we perceive no
error. The district court clearly had jurisdiction to enforce the second summons.
Consequently, we affirm the district court for the same reasons articulated in its
order dated March 22, 2007.
Entered for the Court
John C. Porfilio
Circuit Judge
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