Case Name: UNITED STATES of America; Leslie M. Nishimura, Revenue Agent of the Internal Revenue Service, Plaintiffs-Appellants, v. Laddie F. JOSE, Trustee of Jose Business Trust and Jose Family Trust, Defendant-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1995-12-07
Citations: 71 F.3d 1484
Docket Number: No. 93-17028
Parties: UNITED STATES of America; Leslie M. Nishimura, Revenue Agent of the Internal Revenue Service, Plaintiffs-Appellants, v. Laddie F. JOSE, Trustee of Jose Business Trust and Jose Family Trust, Defendant-Appellee.
Judges: Before: KOZINSKI and HAWKINS, Circuit Judges, and SILVER, District Judge.
Reporter: Federal Reporter 3d Series
Volume: 71
Pages: 1484–1489

Head Matter:
UNITED STATES of America; Leslie M. Nishimura, Revenue Agent of the Internal Revenue Service, Plaintiffs-Appellants, v. Laddie F. JOSE, Trustee of Jose Business Trust and Jose Family Trust, Defendant-Appellee.
No. 93-17028.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Sept. 14, 1995.
Decided Dec. 7, 1995.
John A. Dudeck, Tax Division, United States Department of Justice, Washington, D.C., for plaintiffs-appellants.
Benjamin B. Cassiday III, Honolulu, Hawaii, for defendant-appellee.
Before: KOZINSKI and HAWKINS, Circuit Judges, and SILVER, District Judge.
Honorable Roslyn 0. Silver, United States District Judge for the District of Arizona, sitting by designation.

Opinion:
Dissent by Judge SILVER.
ORDER
The Internal Revenue Service appeals the district court's order conditionally enforcing two summonses served on Laddie F. Jose as Trustee of the Jose Business Trust and Jose Family Trust. The IRS challenges the condition of enforcement that requires the Examination Division to give Jose five days notice before disclosing to any other division of the IRS documents produced by Jose. We have jurisdiction pursuant to 28 U.S.C. § 1291, and we dismiss the appeal as not ripe.
The record indicates that the IRS represented to the district court that the documents requested of Jose were for civil tax examination purposes only, not for a criminal investigation. The record does not indicate that the Examination Division has attempted to disclose the documents to any other IRS division, thereby triggering the five-day notice requirement. Thus, any detrimental impact the district court's order may have on the IRS's investigation is, at this time, purely speculative. Accordingly, the IRS's appeal is not ripe for review. The appeal is DISMISSED.