Boulware

MEMORANDUM ***

Michael H. Boulware and his closely held corporation, Hawaiian Isles Enterprises (HIE), challenge various district court rulings rejecting their attempts to block summonses issued by the Internal Revenue Service (IRS). The summonses were directed to Michael’s brother, Sidney Boulware, in his capacity as President of HIE and a related corporation, HIE Holdings. They sought production of various “books, records, papers, and other data relating to the tax liability” of the two companies, including documents having to do with transactions between HIE and Boulware, his girlfriend, and his ex-wife. The district court dismissed Boulware’s petition to quash the HIE summons under 26 U.S.C. § 7609 for lack of jurisdiction. It held that Boulware was not entitled to *174 notice of the summons because HIE, to which it was directed, was not a “third-party record keeper.” We affirm on Boul-ware’s appeal and dismiss HIE’s appeal as moot.

HIE’s appeal fails for two reasons. First, it lacks standing because its only arguments pertain to the adverse ruling against Boulware. Second, having not appealed from the subsequent ruling in a separate action (No. 04-17172) enforcing the…