United States of America Samuel Peden v. Ronald Lee Graham, Patti S. Martin

993 F.2d 885 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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; Samuel Peden, Plaintiffs-Appellees, v. Ronald Lee GRAHAM, Patti S. Martin, Defendants-Appellants. Nos. 91-36329, 91-36330 and 91-36331. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 4, 1993. Decided May 24, 1993. 1 Before: PREGERSON and KLEINFELD, Circuit Judges, and LEGGE, District Judge. * 2 MEMORANDUM ** 3 The Grahams were being investigated by the IRS for failing to file income tax returns for twelve years. The IRS met with the Grahams, and issued a summons ordering them to produce their financial records. The Grahams did not comply, so a hearing was held in the district court. The court issued an enforcement order on July 3, 1991 compelling the Grahams to comply with the summons and produce the records. The judgment was entered on July 12, 1991, and no appeal was taken. The Grahams went to the IRS office, but claiming Fifth Amendment privilege, refused to…