Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-07-01360/USCOURTS-ca8-07-01360-0/pdf.json

Parties Involved:
Murphy M. Hubbard
Appellant
United States
Appellee

Document Text:

1

The Honorable Richard E. Dorr, United States District Judge for the Western

District of Missouri.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 07-1360

___________

Murphy M. Hubbard, *

*

Appellant, *

* Appeal from the United States

v. * District Court for the Western

* District of Missouri.

United States, *

* [UNPUBLISHED]

Appellee. *

___________

Submitted: December 28, 2007

 Filed: January 7, 2008

___________

Before WOLLMAN, COLLOTON, and BENTON, Circuit Judges.

___________

PER CURIAM.

Murphy M. Hubbard appeals the district court’s1

 denial of his petition to quash

an Internal Revenue Service (IRS) summons. Having carefully reviewed the record

and considered Hubbard’s arguments, we conclude that the district court did not

clearly err in denying the petition. See United States v. Kaiser, 397 F.3d 641, 643 (8th

Cir. 2005). We reject Hubbard’s due process argument and note that the district court

in fact considered his untimely reply to the IRS’s show-cause response. We decline

Appellate Case: 07-1360 Page: 1 Date Filed: 01/07/2008 Entry ID: 3388612
-2-

to consider additional claims that Hubbard asserts for the first time on appeal. See

Stone v. Harry, 364 F.3d 912, 914 (8th Cir. 2004).

Accordingly, we affirm. See 8th Cir. R. 47B.

______________________________

Appellate Case: 07-1360 Page: 2 Date Filed: 01/07/2008 Entry ID: 3388612