United States v. B & D Vending, Inc. James Clay Boyd

OPINION

MOORE, Circuit Judge.

Defendants-Appellants B & D Vending, Inc. (“B & D”) and James Clay Boyd (“Boyd”) appeal the district court’s enforcement of an Internal Revenue Service (“IRS”) administrative summons for B & D’s corporate records during the period of November 1, 1998 through December 31, 1999. On appeal, defendants argue that (1) the actions of a magistrate judge were invalid and void because of a delayed formal order of referral by the district court, and (2) the documents of a corporation that are generated after its administrative dissolution become personal documents,…