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042623P.pdf   08/26/2005  United States  v.  Danny L. Norwood
   U.S. Court of Appeals Case No:  04-2623
   District of North Dakota   
[PUBLISHED] [Colloton, Author, with Wollman and John R. Gibson, Circuit Judges] Civil Case - tax. Enforcement of IRS summons for financial records in connection with taxpayer's possible underreporting of income was not a violation of Fourth or Fifth Amendment rights. District court's finding IRS had legitimate purpose for summons is not clearly erroneous; summons complied with amended version of section 7602. Enforcement of summons does not violate Fifth Amendment because district court's conclusion that existence of documents was a foregone conclusion is not clearly erroneous. Documents sought satisfied requirements of Fourth Amendment. District court did not abuse its discretion in determining taxpayer had not made a showing of abuse of the court's process.