United States v. Robert L. Drollinger

Robert Drollinger appeals a district court order remanding him to custody for civil contempt for failing to comply with two Internal Revenue Summonses. We vacate the order and remand for further proceedings.

I.

To determine Drollinger’s federal tax liability for the years 1977 through 1992, the Internal Revenue Service (IRS) issued and served two summonses directing Drollinger to appear for examination and produce certain documents. Drollinger did not appear. The district court ordered him to show cause why he should not be compelled to obey the summonses. Drollinger failed to appear at a hearing on the order to show cause. The district court issued an order enforcing the summonses.

Drollinger appeared pursuant to the enforcement order, but did not testify or produce documents. Instead, Drollinger delivered an “opening statement,” questioning the agents’ authority and his liability and referring generally to the Fifth Amendment privilege against self-incrimination. He later denied being a taxpayer, but told the agents he would “confess everything” if the court’s order “superseded” the Fifth Amendment and asked the agents if it did. The parties then engaged in a general…