Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-90-04154/USCOURTS-ca10-90-04154-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

UNITED STATES OF AMERICA; TRISHA ) 

DAY, Revenue Officer, IRS, ) 

) 

Plaintiffs-Appellees, ) 

) 

FILED 

Uniud States Court of Appeals 

Tenth Circuit 

SEP O 3 1991 

ROBERT L. HOECKER 

Clerk 

v. ) 

) 

LYLE D. OLSEN, ) 

No. 90-4154 

(D.C. No. 90-C-231W) 

(District of Utah) 

) 

Defendant-Appellant. ) 

ORDER AND JUDGMENT* 

Before McKAY, SEYMOUR, and EBEL, Circuit Judges. 

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); 10th Cir. R. 34.1.9. The case is therefore ordered 

submitted without oral argument. 

Mr. Lyle D. Olsen appeals an order of civil contempt issued 

by the United States District Court for the District of Utah, 

Central Division. The contempt citation was issued after 

Mr. Olsen refused to comply with an order enforcing a summons 

* This order and judgment has no precedential value and shall 

not be cited, or used by any court within the Tenth Circuit, 

except for purposes of establishing the doctrines of the law of 

the case, res judicata, or collateral estoppal. 10th Cir. R. 

36.3. 

Appellate Case: 90-4154 Document: 010110084245 Date Filed: 09/03/1991 Page: 1 
.,,. ( . . 

issued by the Internal Revenue Service seeking certain information 

relating to his tax liability for 1983. 

The government has informed this court that Mr. Olsen has 

purged himself· of his contempt by complying with the summons to 

the satisfaction of the IRS. He therefore has been released from 

confinement. Because the IRS has obtained compliance with the 

summons and the taxpayer has purged himself of his contempt, this 

appeal is rendered moot. United States v. Church of World Peace, 

878 F.2d 1281, 1284 (10th Cir. 1989); United States v. Trails End 

Motel, Inc., 657 F.2d 1169, 1170-71 (10th Cir. 1981). 

The appeal is DISMISSED. The mandate shall issue forthwith. 

-2-

Entered for the Court 

Monroe G. McKay 

Circuit Judge 

Appellate Case: 90-4154 Document: 010110084245 Date Filed: 09/03/1991 Page: 2