United States of America and E.F. Martin, Revenue Officer of Internal Revenue Service v. Donald E. Wert

951 F.2d 365 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America and E.F. Martin, Revenue Officer of Internal Revenue Service, Plaintiffs-Appellees, v. Donald E. WERT, Defendant-Appellant. No. 91-15319. United States Court of Appeals, Ninth Circuit. Submitted Dec. 12, 1991. * Decided Dec. 19, 1991. Before WALLACE, Chief Judge, SCHROEDER and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Donald E. Wert appeals pro se the district court's order finding him in civil contempt of the district court's enforcement order requiring Wert to produce documents and testify under oath concerning information sought by the Internal Revenue Service (IRS). We have jurisdiction under 28 U.S.C. § 1291 and affirm the district court's order. 3 We review a district court's contempt order for abuse of discretion. United States v. Brown, 918 F.2d 82, 83 (9th Cir.1990). The party seeking to challenge a finding of contempt must show that he was unable to comply with the district…