Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-05-02318/USCOURTS-ca8-05-02318-0/pdf.json

Parties Involved:
Michael L. Ramshaw
Appellant
United States of America
Appellee

Document Text:

1

The Honorable Rodney W. Sippel, United States District Judge for the Eastern

District of Missouri.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 05-2318

___________

Michael L. Ramshaw, *

*

Appellant, *

* Appeal from the United States

v. * District Court for the 

* Eastern District of Missouri.

United States of America, *

*

Appellee. *

___________

Submitted: July 3, 2006

Filed: July 13, 2006

___________

Before ARNOLD, BYE, and SMITH, Circuit Judges.

___________

PER CURIAM.

Michael Ramshaw appeals the district court’s1

 judgment denying his motion to

quash an Internal Revenue Service (IRS) third-party summons issued to the Bank of

America. The government moves for sanctions on appeal. 

On appeal, Mr. Ramshaw’s arguments challenging the denial of his motion to

quash rest entirely upon his incorrect assumption that--before the third-party summons

could be enforced--the IRS was required to show, and the district court was required

Appellate Case: 05-2318 Page: 1 Date Filed: 07/13/2006 Entry ID: 2067235
2

Cf. Searcy v. Donelson, 204 F.3d 797, 798-99 (8th Cir.) (awarding sanctions

on appeal after taxpayer filed liens against IRS agents’ personal assets, brought civil

rights action against agents, and asserted, inter alia, judicial misconduct in his appeal

from district court’s adverse judgment on his civil rights action and agents’

counterclaim for nullification of his liens), cert. denied, 531 U.S. 898 (2000).

-2-

to determine, his liability as a taxpayer. See 26 U.S.C. § 7602(a)(1) (for purposes of,

inter alia, determining liability of any person for any internal revenue tax, Secretary

is authorized to examine any books, papers, records, or other data which may be

relevant or material to such inquiry), § 7609 (special procedures for third-party

summonses); United States v. Giordano, 419 F.2d 564, 568 (8th Cir. 1969) (“the

Secretary or his delegate has been specifically licensed to fish by § 7602”), cert.

denied, 397 U.S. 1037 (1970). We therefore hold that the district court did not err in

denying Mr. Ramshaw’s motion to quash the summons, did not abuse its discretion

in denying his motion to compel production of documents establishing his status and

liability as a taxpayer, and did not abuse its discretion in denying his post-judgment

motions. See Robert v. United States, 364 F.3d 988, 994 (8th Cir. 2004) (refusal to

quash IRS summons reviewed de novo; denial of discovery in action to quash IRS

summons reviewed for abuse of discretion); In re Charter Commc’ns, Inc., 443 F.3d

987, 993 (8th Cir. 2006) (denial of motion for reconsideration reviewed for abuse of

discretion). The judgment is affirmed, and the government’s motion for sanctions on

appeal is denied.2

 See 8th Cir. R. 47B. 

______________________________

Appellate Case: 05-2318 Page: 2 Date Filed: 07/13/2006 Entry ID: 2067235