Benoit

MEMORANDUM

George L. Benoit and Nancy Benoit appeal pro se the district court’s order enforcing the Internal Revenue Service’s (“IRS”) summons to appear before an IRS officer and produce documents and records related to their federal income tax liability. The Benoits contend the summons is improper because the IRS had made no finding of any tax liability owed by the Benoits. We have jurisdiction under 28 U.S.C. § 1291 . We review for clear error, United States v. Derr, 968 F.2d 943, 945 (9th Cir.1992), and affirm.

The IRS may issue a summons for production of information relevant to “determining the liability of any person for internal revenue tax.” I.R.C. § 7602(a). To establish a prima facie case for enforcement of a summons, the government must show that: (1) the summons was for a legitimate purpose, (2) the material being sought was relevant to the investigation, (3) the information was not already in the IRS’s possession, and (4) the administrative steps required by the Internal Revenue Code have been followed. See United States v. Powell, 379 U.S. 48, 57-58 , 85 S.Ct. 248 , 13 L.Ed.2d 112 (1964); United States v. Saunders, 951 F.2d 1065, 1067 (9th Cir.1991). Assertions…