Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-15-01774/USCOURTS-ca8-15-01774-0/pdf.json

Parties Involved:
John K. Thornton
Appellant
United States of America
Appellee

Document Text:

United States Court of Appeals

For the Eighth Circuit

___________________________

No. 15-1774

___________________________

United States of America

lllllllllllllllllllllPetitioner - Appellee

v.

John K. Thornton

lllllllllllllllllllllRespondent - Appellant

____________

Appeal from United States District Court 

for the District of Minnesota - Minneapolis

____________

 Submitted: October 28, 2015

Filed: November 6, 2015

[Unpublished]

____________

Before SMITH, COLLOTON, and SHEPHERD, Circuit Judges. 

____________

PER CURIAM.

Appellate Case: 15-1774 Page: 1 Date Filed: 11/06/2015 Entry ID: 4334271 
John Thornton appeals after the district court found him in constructive civil

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contempt and imposed sanctions for his failure to comply with its order enforcing

Internal Revenue Service summonsesserved on him. For reversal, Thornton challenges

the court’s subject matter jurisdiction over federal taxation matters, asserts that he is

a citizen of Minnesota and not a citizen of the United States, and questions the

sufficiency of the evidence to support a finding of contempt. Upon careful review of

the record and the parties’ submissions on appeal, we find Thornton’s arguments

unavailing: the court properly exercised subject matter jurisdiction to compel

compliance with the IRS summonses under specific statutory authority, see 26 U.S.C.

§§ 7402(b), 7604; his citizenship argument is frivolous, see United States v. Jagim,

978 F.2d 1032, 1036 (8th Cir. 1992); and a transcript of his interview with IRS

officials shows by clear and convincing evidence that he failed to comply with the

enforcement order by providing non-responsive answers and refusing to produce

relevant financial documents, and nothing in the record suggests he was unable to

comply, see Chicago Truck Drivers v. Bhd. Labor Leasing, 207 F.3d 500, 505 (8th

Cir. 2000). Accordingly, we affirm. See 8th Cir. R. 47B. The pending motion is

denied.

______________________________

The Honorable Susan Richardson Nelson, United States DistrictJudge for the

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District of Minnesota, adopting the report and recommendations of the Honorable

Tony N. Leung, United States Magistrate Judge for the District of Minnesota.

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Appellate Case: 15-1774 Page: 2 Date Filed: 11/06/2015 Entry ID: 4334271