United States of America and Needham Gray Joyner, Jr., Revenue Agent of the Internal Revenue Service v. Gordon H. Thompson

ENGEL, Circuit Judge.

Gordon H. Thompson appeals from a district court order enforcing an Internal Revenue Service (“IRS” or “the government”) summons issued pursuant to 26 U.S.C. § 7602(2). The sole issue is whether the IRS additionally was obliged to follow the “John Doe” procedures of 26 U.S.C. § 7609(f) in order to obtain the names of members of Thompson’s barter exchange. Upon the facts before the district court, we conclude that it was necessary to follow these procedures.

We restate the facts essentially as set forth in the government’s brief. Thompson and two other individuals are the…