Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-91-06056/USCOURTS-ca10-91-06056-0/pdf.json

Parties Involved:
Donald E. Gonzales
Appellant
United States of America
Appellee

Document Text:

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UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

DONALD E. GONZALES, 

Plaintiff-Appellant, 

FIL E D 

United St.ates Co~ (?f Appeals Tenth Circuit 

SEP O G 1991 

ROBERT L. HOECKER 

Clerk ) 

) 

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No. 91-6056 

v. 

UNITED STATES OF AMERICA, 

Defendant-Appellee. 

(D.C. No. CIV-90-1546-A)) 

(W. Dist. Okla.) 

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 cause is therefore ordered 

submitted without oral argument. 

Donald Gonzales, a taxpayer, filed a petition to quash a 

summons served by a special agent of the Internal Revenue Service 

on the Washita State Bank, a third-party record keeper under 

I.R.C. § 7609(a)(3)(A) (1988). The district court denied the 

motion to quash and granted the Government's petition to enforce 

*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 estoppel. 10th Cir. R. 36.3. 

Appellate Case: 91-6056 Document: 010110089377 Date Filed: 09/06/1991 Page: 1 
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the summons. Gonzales filed a notice of appeal. Three months 

later, the Government demanded the records from the Bank and 

Gonzales sought to stay the judgment pending appeal. Both the 

district court and this court denied the request for a stay. The 

Bank has now complied with the summons by producing all of the 

summoned records within its possession. The Government has filed 

a motion to dismiss the appeal, contending that it has become 

moot . We agree . 

"Article III of the Constitution limits federal courts to the 

adjudication of actual, ongoing controversies between litigants." 

Deakins v. Monaghan, 484 U.S. 193, 199 (1988). A case becomes 

moot when events occurring during the pendency of an appeal make 

it impossible for a court to award meaningful relief. See United 

States v. Trails End Motel, Inc., 657 F.2d 1169, 1170 (10th Cir. 

1981). In line with most courts, this circuit has held that when, 

as here, compliance with an IRS summons occurs while the appeal of 

the enforcement order is pending, the appeal becomes moot. See 

United States v. Church of World Peace, 878 F.2d 1281, 1284-85 

(10th Cir. 1989); Trails End Motel, 657 F.2d at 1170. 

According, the appeal is DISMISSED. 

-2-

Entered for the Court 

Stephanie K. Seymour 

Circuit Judge 

Appellate Case: 91-6056 Document: 010110089377 Date Filed: 09/06/1991 Page: 2