Boulware

MEMORANDUM ***

Michael H. Boulware appeals the district court’s order denying his motion to intervene and enforcing a summons directed to his closely held corporation, Hawaiian Isles Enterprises (HIE). We affirm.

Whether Boulware was entitled to intervene under 26 U.S.C. § 7609 (b)(1) turns on whether he was entitled to notice of the summons under § 7609(a). We agree with the district court that Boulware was not entitled to notice, as the summons was issued to his brother, Sidney Boulware, in his capacity as President of HIE, for the purpose of determining the liability of HIE. See 26 U.S.C. § 7609 (c)(2)(A) (§ 7609 does not apply to summons “served on the person with respect to *172 whose liability the summons was issued, or any officers or employees of such persons”).

Nor did Boulware establish a “significantly protectable interest” in the summons enforcement proceedings. We need not decide whether Donaldson v. United States, 400 U.S. 517, 530-31 , 91 S.Ct. 534 , 27 L.Ed.2d 580 (1971), remains in force after the passage of § 7609(b)(1), because under either Donaldson or the statute, the IRS did not improperly seek to obtain evidence for use in the criminal case against…