Stanley Steinert v. United States

Appellant Steinert has been before this court previously. In United States v. Theep, 502 F.2d 797 (9th Cir. 1974) we informed appellant and his then co-appellant, Theep, that a summons issued by the Internal Revenue Service and served on appellant and Theep could not be avoided “by a blanket claim of privilege under the Fourth and Fifth Amendments.” Id. at 798 . We also recognized, however, that the ineffectiveness of a “blanket claim of privilege” did not without more entitle the Service to the records it sought by the summons. We pointed out that “a taxpayer must appear for questioning, and as to each question asked or document sought by the Government may decide whether to raise the Fifth Amendment privilege.” Id. In keeping with these views we affirmed the order of the District Court that enforced the summons of the Service and remanded for further proceedings.

What is now before us developed from the “further proceedings.” On February 10, 1975, the District Court conducted a hearing as a result of which the government’s petition to enforce the summons was granted and appellant was directed to appear before the Service on February 25, presumably, among other things, to permit…