United States of America David Schulz, Revenue Officer v. Pantaleon Kolchev

21 F.3d 1117 73 A.F.T.R.2d 94 -1817 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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; David Schulz, Revenue Officer, Petitioners-Appellees, v. Pantaleon KOLCHEV, Respondent-Appellant. No. 93-16705. United States Court of Appeals, Ninth Circuit. Submitted April 5, 1994. * Decided April 12, 1994. Before: POOLE, BEEZER, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Pantaleon Kolchev appeals pro se the district court's order enforcing the Internal Revenue Service's (IRS) summons requesting the production of documents relevant to Kolchev's federal income tax liability for tax years 1990 and 1991. Kolchev contends 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 Under 26 U.S.C. Sec.…