Boulware

MEMORANDUM ***

Michael H. Boulware appeals the district court’s order enforcing a summons issued by the Internal Revenue Service to HIE Holdings. We affirm.

Relying on United States v. Jose, 131 F.3d 1325, 1327 (9th Cir.1997) (en banc), Boulware contends that the effect of the district court’s order was conditionally to enforce the summons on the footing that some of the information sought was not relevant to the examination of Holdings. However, the “conditional enforcement” doctrine is irrelevant as the district court did not attach any condition to the summons.

Boulware also maintains that the summons should not have been enforced given that a Department of Justice referral was in effect as to him. 26 U.S.C. § 7609 (d)(1) only applies when a referral is in effect with respect to a person to whom a summons is issued; as no referral was in effect as to Holdings, it is immaterial that one was in effect as to Boulware. Neither does the IRS’s refusal to halt the Holdings investigation pending resolution of the criminal case against Boulware manifest bad faith. As the IRS explained, all infor *170 mation sought by the summons was relevant to an investigation of the company, not to…