Legal Opinion
United States v. Carter
Court of Appeals for the Eighth Circuit
Decided March 17, 1993No. 92-2511PublishedCited by 5 opinions
1Per curiam
Shirley Carter and her husband James Carter appeal the district court’s1 order *69granting the petitions to enforce Internal Revenue Service (IRS) summonses filed by the United States and IRS officer Gary Jones. We affirm.
On January 11, 1989, in furtherance of his investigation into their tax liabilities, Jones hand-delivered attested “Income Tax Return” summonses (IRS Form 6638) to each of the Carters. The forms indicated that the IRS was investigating income tax liability for the years 1983 through 1987, “for which year(s) no return(s) ha[d] been made.” The forms stated that the requested…
2Cases cited6 opinions
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
- Cleo Stephens Denison v. Commissioner of Internal Revenue, Cleo Stephens Denison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- In The Matter Of The Tax Liabilities Of: John Does, All Unknown Employees Of Boundary Waters RestaurantCourt of Appeals for the Eighth Circuit · 1989
- Hansen v. United StatesCourt of Appeals for the Eighth Circuit · 1984
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3Cited by5 opinions
- United States v. GeradsCourt of Appeals for the Eighth Circuit · 1993
- United States v. GeradsCourt of Appeals for the Eighth Circuit · 1993
- James McConnell v. Karen King Andrea Spillars William Webster Jeremiah Nixon John Munich Bruce FarmerCourt of Appeals for the Eighth Circuit · 1994
- United States of America, and Gary Jones, Revenue Officer of the Internal Revenue Service v. James E. Carter, United States of America, and Gary Jones, Revenue Officer of the Internal Revenue Service v. Shirley L. CarterCourt of Appeals for the Eighth Circuit · 1993
- United States v. Fond Du Lac Reservation Business CommitteeDistrict Court, D. Minnesota · 1995