United States of America and Donald M. Cerra, Special Agent of the Internal Revenue Service v. John L. Beattie, Jr.

Our opinion in this case, filed on August 18, 1975, 522 F.2d 267, generally affirmed an order of the District Court for the Western District of New York enforcing an Internal Revenue Service summons directing taxpayer Beattie despite his claim of self-incrimination to produce various papers described in the summons, 522 F.2d at 268, which papers he had retrieved from his accountant, Arthur Robeson. 1 We held, however, 522 F.2d at 279, that

Insofar as the summons requests copies of any communications between Beattie and Robeson, it should not be enforced, and we modify the order to so provide.

Bo…