In Re Grand Jury Investigation. United States of America v. Roy Dan Jackson

Jackson appeals from a decision of the District Court finding him in civil contempt for failing to comply with an order of that court. 28 U.S.C. § 1826. The District Court had ordered Jackson to appear and produce records before a grand jury that was investigating him, which he refused to do alleging “just cause.”

In September 1980 the Internal Revenue Service (IRS) announced the commencement of an audit of Jackson’s 1977, 1978 and 1979 tax returns. In February 1981 the audit was referred to the Criminal Investigation Division of the IRS. Jackson was served with administrative summonses…