DISCLAIMER: The following unofficial case summaries are prepared by the clerk's office
as a courtesy to the reader. They are not part of the opinion of the court.
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.