(Download) "United States v. Graham" by United States Court of Appeals for the Ninth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Graham
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 24, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
The Grahams were being investigated by the IRS for failing to file income tax returns for twelve years. The IRS met with the Grahams, and issued a summons ordering them to produce their financial records. The Grahams did not comply, so a hearing was held in the district court. The court issued an enforcement order on July 3, 1991 compelling the Grahams to comply with the summons and produce the records. The judgment was entered on July 12, 1991, and no appeal was taken. The Grahams went to the IRS office, but claiming Fifth Amendment privilege, refused to produce the records. The district court then reviewed the Grahams Fifth Amendment claim, rejected it, and issued another order compelling the Grahams to obey the IRS summons on November 20, 1991. The order stated that "failure to comply with the terms of this Order will result in a finding of contempt." It is from this order that the Grahams appeal.
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