Blackman

Attorney Mark Blackman, personally and in his capacity as partner in the law firm of Ransom, Blackman & Weil, appeals the district court’s order granting the petition of the Internal Revenue Service (“IRS”) to enforce a summons served on Blackman pursuant to the Internal Revenue Code, 26 U.S.C. §§ 7402 (a) and 7604(a) (“I.R.C.” or “the Code”). The IRS seeks information to complete several Internal Revenue Service Forms 8300 filed by Blackman in 1987, 1988, and 1991 pursuant to I.R.C. § 60501. We have jurisdiction under 28 U.S.C. § 1292 , and we affirm.

FACTS AND PROCEDURAL HISTORY

I.R.C. § 60501 requires a person receiving more than $10,000 in cash during a single trade or business transaction to file IRS Form 8300, providing the name, address, occupation and social security number of the payor, along with the date and nature of the transaction and the amount involved. The instant dispute concerns ■ four such forms filed by Blackman, a partner in the Portland, Oregon, law firm of Ransom, Blackman & Weil, in 1987, 1988 and 1991. The forms were essentially complete save for information identifying the client-payors and the nature of the services rendered by Blackman or his firm in…