United States v. John S. Carter

17 F.3d 396 73 A.F.T.R.2d 94 -1264 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. John S. CARTER, Respondent-Appellant. No. 92-55840. United States Court of Appeals, Ninth Circuit. Submitted Feb. 7, 1994. * Decided Feb. 11, 1994. Before: SCHROEDER, CANBY, and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 John S. Carter appeals pro se the district court's order holding him in civil contempt and imposing sanctions to compel him to comply with the court's order enforcing an Internal Revenue Service (IRS) summons to produce documents as a third party record keeper. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 and affirm. 3 We review the district court's finding of civil contempt and imposition of civil contempt sanctions for an abuse of discretion. See Richmark Corp. v. Timber Falling Consultants, 959 F.2d 1468, 1473 (9th Cir.1992). "These decisions should not be reversed absent a definite and firm conviction that the…