United States v. Ronald L. Bodwell Betty Bodwell

15 F.3d 1090 73 A.F.T.R.2d 94 -1088 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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, Petitioner-Appellee, v. Ronald L. BODWELL; Betty Bodwell, Respondents-Appellants. Nos. 93-16074, 93-16075. United States Court of Appeals, Ninth Circuit. Submitted Jan. 18, 1994. * Decided Jan. 25, 1994. Before: REINHARDT, O'SCANNLAIN and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Ronald and Betty Bodwell appeal pro se the district court's order enforcing the Internal Revenue Service's (IRS) summonses requesting the production of documents relevant to the Bodwells' federal income tax liability for tax years 1982 through 1990. The Bodwells contend that the IRS failed to comply with the procedural requirements for issuing a summons. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review for clear error a district court's order to enforce a summons for the production of documents. United States v. Saunders, 951 F.2d 1065, 1066 (9th Cir.1991). We affirm. 3…