United States v. Jose

71 F.3d 1484 76 A.F.T.R.2d 95 -7887, 95 Cal. Daily Op. Serv. 9296 , 95 Daily Journal D.A.R. 16 ,199 UNITED STATES of America; Leslie M. Nishimura, Revenue Agent of the Internal Revenue Service, Plaintiffs-Appellants, v. Laddie F. JOSE, Trustee of Jose Business Trust and Jose Family Trust, Defendant-Appellee. No. 93-17028. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 14, 1995. Decided Dec. 7, 1995. 1 John A. Dudeck, Tax Division, United States Department of Justice, Washington, D.C., for plaintiffs-appellants. 2 Benjamin B. Cassiday III, Honolulu, Hawaii, for defendant-appellee. 3 Appeal from the United States District Court for the District of Hawaii. 4 Before: KOZINSKI and HAWKINS, Circuit Judges, and SILVER, * District Judge. 5 Dissent by Judge SILVER. ORDER 6 The Internal Revenue Service appeals the district court's order conditionally enforcing two summonses served on Laddie F. Jose as Trustee of the Jose Business Trust and Jose Family Trust. The IRS challenges the condition of enforcement that requires the Examination Division to give Jose five days notice before disclosing to any other division of the IRS documents produced by Jose. We have…