United States of America, William Robertson, Revenue Agent, Internal Revenue Service v. Leonard Koziol and Denise Koziol

79 F.3d 1155 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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, William Robertson, Revenue Agent, Internal Revenue Service, Petitioners-Appellees, v. Leonard KOZIOL and Denise Koziol, Respondents-Appellants. No. 94-35981. United States Court of Appeals, Ninth Circuit. Submitted Dec. 8, 1995. * Decided March 6, 1996. 1 Before: D.W. NELSON and NOONAN, Circuit Judges, and TANNER, ** District Judge. 2 ORDER *** 3 The government has made a prima facie case for enforcement of summons by showing: (1) that the summons is issued for a proper purpose; (2) that the material sought is relevant to that purpose and not already in the government's possession, and (3) that the administrative steps under the I.R.C. have been followed. United States v. Powell, 379 U.S. 48, 57-58 (1964). See also Liberty Financial Servs., 778 F.2d 1390, 1392 (9th Cir.1985) (affidavit of the investigating agent that the requirements have been met is sufficient to make a prima facie…