Garrett

MEMORANDUM *

William Garrett appeals the district court’s order finding him in civil contempt for refusing to respond to an IRS summons. We have jurisdiction pursuant to . 28 U.S.C. § 1291 , and we affirm.

Garrett argues that he is not required to comply with the summons because providing the information requested would force him to incriminate himself in violation of the Fifth Amendment. He claims that the district court abused its discretion by failing to hold an in camera hearing to determine whether the Fifth Amendment privilege applied. But Garrett did not suggest any facts tending to show that the risk of self-incrimination was “real and appreciable.” United States v. Rendahl, 746 F.2d 553 , 555 (9th Cir.1984). His only claim was that his responses could be used in a prosecution for willful failure to file a tax return, but that charge is barred by statute of limitations. See 26 U.S.C. § 6531 (4) (West 2000).

Garrett next argues that he was entitled to counsel in the contempt hearing and that the district court should have conducted an in camera review to determine whether he qualified for court-appointed counsel. The district court could have eliminated this argument by…