United States of America David Schulz, Revenue Officer, Internal Revenue Service v. Robert W. Douglas

46 F.3d 1146 75 A.F.T.R.2d 95 -846 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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, Internal Revenue Service, Plaintiffs-Appellees, v. Robert W. DOUGLAS, Defendant-Appellant. No. 94-15220. United States Court of Appeals, Ninth Circuit. Submitted: Jan. 11, 1995. * Decided: Jan. 19, 1995. Before: WALLACE, Chief Judge, HALL and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Robert Douglas 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 and give relevant testimony. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . 3 The existence of subject matter jurisdiction is a question of law reviewed de novo. Nike, Inc. v. Comercial Iberica De Exlusivas, 20 F.3d 987 , 990 (9th Cir. 1994). We affirm. 1 4 * Background 5 The United States filed a petition seeking to…