United States v. Ellis J. Crum and Norma N. Crum

FAIRCHILD, Circuit Judge.

Ellis and Norma Crum challenge a district court’s order enforcing two summonses that an Internal Revenue Service revenue officer had issued to them. The Crums contend in substance that the applicable statutes and regulations do not authorize delegation of summons authority to revenue officers of the IRS, which they argue is part of the “Department of the Treasury” (not of the “Treasury Department”), and thus the district court did not have jurisdiction to enforce the summonses issued by the revenue officer in this case. We affirm.

Ellis Crum owes federal income taxes…