Marvin Simmons Gwendolyn Simmons v. United States

86 F.3d 1163 77 A.F.T.R.2d 96 -2366, 96-2 USTC P 50,350 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Marvin SIMMONS; Gwendolyn Simmons, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 95-15684. United States Court of Appeals, Ninth Circuit. Submitted May 20, 1996. * Decided May 29, 1996. Before: BROWNING, REINHARDT, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Marvin W. Simmons and Iva Gwendolyn Simmons ("Simmonses") appeal pro se the district court's judgment in favor of the United States in the Simmonses' action to quash an Internal Revenue Service ("IRS") summons to a third-party record keeper, Regency Bank, issued for the purpose of determining the Simmonses' income tax liabilities for tax years 1990 through 1993. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review a district court's order enforcing an IRS summons for clear error. United States v. Dynavac, Inc., 6 F.3d 1407, 1414 (9th Cir.1993), and we affirm. 3 Here,…