Thomas W. Monforton Elaine L. Monforton v. United States

59 F.3d 175 76 A.F.T.R.2d 95 -5170, 95-2 USTC P 50,366 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Thomas W. MONFORTON; Elaine L. Monforton, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 94-35748. United States Court of Appeals, Ninth Circuit. Submitted June 6, 1995. * Decided June 12, 1995. Before: O'SCANNLAIN, LEAVY, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Thomas and Elaine Monforton appeal pro se the district court's order enforcing the Internal Revenue Service's ("IRS") third-party summonses requesting the production of documents relevant to the Monfortons' federal income tax liability for tax years 1991, 1992, and 1993, and denying the Monfortons' motion to quash the summonses and their motion to strike the IRS's motion. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 We review for clear error a district court's order to enforce an IRS summons. United States v. Derr, 968 F.2d 943, 945 (9th Cir.1991). To…