United States of America Donna Carroll, Revenue Officer of the Internal Revenue Service v. Tracy L. Brown

Appellant challenges a district court order citing him for contempt for failure to comply with its earlier order enforcing a summons requiring him to produce records to the Internal Revenue Service to determine his tax liabilities. We affirm the contempt order.

I

IRS records indicate that appellant has not filed federal income tax returns for the years 1978 through 1985. Appellee Carroll of the IRS initiated an investigation of appellant to determine his tax liabilities for those years.

On July 22, 1986, Carroll issued an internal revenue summons on appellant. The summons required that appellant appear at Carroll’s office on August 4, 1986, and produce documents and records relating to appellant’s tax liability for 1978 through 1985.

Appellant did not comply with the summons. He claimed he was living in another city and did not receive it. Another summons was issued on September 11, 1986, requiring appellant to appear on September 26, 1986. Appellant did not appear, and claimed he did not receive this summons either.

Appellant claims he received both summonses when he came to Juneau the last weekend of September and picked up his mail. He wrote to Carroll, who received the…