United States v. Robert L. Drollinger
Court of Appeals for the Ninth Circuit
1Per curiam
Robert Drollinger appeals a district court order remanding him to custody for civil contempt for failing to comply with two Internal Revenue Summonses. 1 We vacate the order and remand for further proceedings.
I
To determine Drollinger’s federal tax liability for the years 1977 through 1992, the Internal Revenue Service (IRS) issued and served two summonses directing Drollinger to appear for examination and produce certain documents. Drollinger did not appear. The district court ordered him to show cause why he should not be compelled to obey the summonses. Drollinger failed to appear at a…
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