United States of America and Gilbert Ledger, Revenue Officer, Internal Revenue Service v. Richard A. Sherlock

JOHNSON, Circuit Judge:

Richard A. Sherlock appeals from the district court’s dismissal of contempt proceedings against Sherlock. On appeal, Sherlock asserts that information was obtained from him by the Internal Revenue Service in violation of Sherlock’s privilege against self-incrimination. The Government responds that Sherlock’s claim of privilege is moot because Sherlock complied with the summons at issue in this appeal. This Court agrees that Sherlock’s claim is moot, and therefore, the instant appeal is dismissed.

I. Background

This case arises out of an IRS investigation of Sherlock for…