Robert L. Chapple v. Mark Davis, Agent for I.R.S. West One Bank

47 F.3d 1175 75 A.F.T.R.2d 95 -1272 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert L. CHAPPLE, Plaintiff-Appellant, v. Mark DAVIS, Agent for I.R.S.; West One Bank, Defendants-Appellees. No. 93-36088. United States Court of Appeals, Ninth Circuit. Feb. 6, 1995. Appeal from the United States District Court, for the District of Idaho, D.C. No. CV-93-00412-EJL; Edward J. Lodge, District Judge, Presiding. D.Idaho VACATED. Before: CHOY, SKOPIL, and FERGUSON, Circuit Judges. ORDER 1 Robert L. Chapple appeals the district court's judgment denying his motion to quash, pursuant to 26 U.S.C. Sec. 7609 (b), several third party recordkeeping summonses issued by the Internal Revenue Service ("IRS"). The district court denied the motion to quash summons, finding that Chapple had "not established that the IRS [ ] acted beyond the authority granted to it under the Internal Revenue Code, or that a specific agent [ ] committed an unlawful act by issuing the summons." 2 Chapple…