United States of America Joseph Eidelberg, Officer of the Irs v. Douglas B. Hooper

76 F.3d 389 76 A.F.T.R.2d 95 -8026, 77 A.F.T.R.2d 96 -638 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America; Joseph Eidelberg, Officer of the IRS, Plaintiffs-Appellees, v. Douglas B. HOOPER, Defendant-Appellant. No. 95-35565. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1995. * Decided Dec. 11, 1995. Before: SNEED, TROTT, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Douglas B. Hooper appeals 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 Hooper's federal income tax liability for the period from July 1, 1994 to December 15, 1994. Hooper contends that the IRS lacks jurisdiction over him and that the summons was improperly served. 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. 3 The IRS may issue a summons for…