United States v. Angelle

ORDER

COBB, District Judge.

This is a show cause hearing to determine whether Billie Jean Angelle should be compelled to comply with an Internal Revenue Service (IRS) summons requiring her to appear, testify, and produce certain income tax records. For reasons discussed below, this court orders Mrs. Angelle to comply with the IRS summons.

I. BACKGROUND

The IRS audited Mr. and Mrs. Angelle for the tax years 1988, 1989, and 1990. On August 12, 1992, IRS Agent Tait sent the Angelíes a “30-day letter” indicating they owed a significant amount of back taxes for the year 1989. Ms. Tait testified that…