United States v. Harris

SIMPSON, Circuit Judge:

In these consolidated appeals the taxpayer, E. L. Harris, Sr., seeks to overturn a district court order enforcing four summonses issued by an Internal Revenue Service (IRS) special agent pursuant to § 76021 of the Internal Revenue Code. Harris ar-' gues (1) that the district judge abused his discretion by denying taxpayer pretrial discovery; and (2) that the district judge’s curtailment of the scope of witness interrogation at the summons enforcement hearing denied the taxpayer his right to an adversary hearing. Applying the principles set forth in United States v.…