United States v. Clifford G. Wheeler

This appeal presents an issue of first impression: Is a district court’s refusal to vacate a civil contempt order resulting from an IRS enforcement action appealable when the contemnor has failed to appeal the underlying contempt order? We hold that under the circumstances of this case it is not, and dismiss for lack of appellate jurisdiction.

FACTS

Clifford G. Wheeler (Wheeler) and his wife Marsha failed to file federal income tax returns for the years 1981 through 1986. As part of an investigation to determine Wheeler’s tax liabilities for those years, the IRS issued summonses to Wheeler…