Mimick v. United States

STUART, Senior District Judge.

The United States appeals from an order of the United States District Court for the District of Nebraska denying enforcement of three administrative summonses. We are called upon to determine whether the copies of the summonses issued to the taxpayers satisfy the requirement that an “attested copy” be served pursuant to 26 U.S.C. § 7603 (1988).

I

Taxpayers, Thomas and Michele Mimick, are husband and wife residing in North Platte, Nebraska. As the result of an audit of taxpayers’ 1986 and 1987 income tax *231returns, Special Agent Mark Kula of the Internal Revenue…