Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-05-01409/USCOURTS-ca8-05-01409-0/pdf.json

Parties Involved:
Henry J. Langer
Appellant
United States of America
Appellee

Document Text:

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

 No. 05-1408

___________

United States of America, *

*

Appellee, *

*

v. *

*

Patricia K. Langer, *

*

Appellant. *

___________

Appeals from the United States

 No. 05-1409 District Court for the

___________ District of Minnesota.

United States of America, *

* [UNPUBLISHED]

Appellee, *

*

v. *

*

Henry J. Langer, *

*

Appellant. *

___________

Submitted: December 7, 2005

Filed: December 29, 2005

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Before MURPHY, COLLOTON, and BENTON, Circuit Judges.

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Appellate Case: 05-1409 Page: 1 Date Filed: 12/29/2005 Entry ID: 1991115
1

The Honorable Donovan W. Frank, United States District Judge for the District

of Minnesota, adopting the report and recommendations of the Honorable Janie S.

Mayeron, United States Magistrate Judge for the District of Minnesota (No. 05-1408);

and the Honorable David S. Doty, United States District Judge for the District of

Minnesota, adopting the report and recommendations of the Honorable Susan Richard

Nelson, United States Magistrate Judge for the District of Minnesota (No. 05-1409).

-2-

PER CURIAM.

In these consolidated appeals, Patricia K. Langer and Henry J. Langer appeal

the district court’s1

 orders enforcing Internal Revenue Service (IRS) summonses.

Having carefully reviewed the record, we conclude that the district court did not

clearly err in enforcing the summonses. See United States v. Powell, 379 U.S. 48, 57-

58 (1964) (enforcement of IRS summons is appropriate where record establishes that

(1) there is legitimate purpose for investigation, (2) inquiry might be relevant to

purpose, (3) IRS does not already have information sought, and (4) requisite

administrative steps have been followed); United States v. Norwood, 420 F.3d 888,

892 (8th Cir. 2005) (prima facie case for enforcement of summons may be established

by minimal showing of good faith compliance with requirements for summons and

can be demonstrated by IRS agent’s affidavit); United States v. Kaiser, 397 F.3d 641,

643 (8th Cir. 2005) (reviewing for clear error enforcement of IRS summons). The

various assertions the Langers raise on appeal provide no basis for reversal. 

Accordingly, we affirm. See 8th Cir. 47B. We also grant appellee’s motion to

quash the new exhibits the Langers have submitted with their reply brief.

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Appellate Case: 05-1409 Page: 2 Date Filed: 12/29/2005 Entry ID: 1991115