United States v. James R. Privitera, M.D.

47 F.3d 1177 75 A.F.T.R.2d 95 -1266 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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, Plaintiff-Appellee, v. James R. PRIVITERA, M.D., Defendant-Appellant. No. 93-55941. United States Court of Appeals, Ninth Circuit. Submitted: Feb. 6, 1995. * Decided: Feb. 9, 1995. 1 Before: BRUNETTI and KOZINSKI, Circuit Judges, and SHADUR ** , District Judge. 2 MEMORANDUM *** 3 James R. Privitera challenges the district court's order enforcing an IRS summons. We review for clear error. United States v. Saunders, 951 F.2d 1065, 1066 (9th Cir. 1991). 4 Privitera asserts that technical compliance with 26 U.S.C. Sec. 7603 is necessary for an effective service of process. He is mistaken. To obtain enforcement of a summons, the IRS need only establish that it has substantially complied with the statute's requirements. Minor violations will be excused where the IRS acts in good faith and there is no prejudice to the taxpayer. See Sylvestre v. United States, 978 F.2d 25,…