United States v. Bodwell

66 F.3d 1000 95 Cal. Daily Op. Serv. 7359 , 95 Daily Journal D.A.R. 12,578 UNITED STATES of America; Blake Olson, Revenue Agent of the Internal Revenue Service, Petitioners-Appellees, v. Ronald L. BODWELL, Respondent-Appellant. No. 95-15987. United States Court of Appeals, Ninth Circuit. Submitted June 27, 1995 * . Memorandum Filed June 28, 1995. Memorandum Amended and Filed as Opinion Sept. 19, 1995. Mary M. French, Assistant Federal Public Defender, Sacramento, CA, for respondent-appellant. Gary R. Allen, Charles E. Brookhart, Alice L. Ronk, United States Department of Justice, Washington, DC, for petitioners-appellees. Appeal from the United States District Court for the Eastern District of California. Before O'SCANNLAIN, LEAVY and HAWKINS, Circuit Judges. PER CURIAM: 1 Ronald L. Bodwell appeals the district court's order holding him in civil contempt and imposing the sanction of imprisonment for failure to comply with an Internal Revenue Service (IRS) summons under 26 U.S.C. Secs. 7602 and 7604. 2 Bodwell contends the district court abused its discretion by denying his claim of the Fifth Amendment privilege against self-incrimination for failure to properly raise the claim in…