Emory W. Speck Mary F. Speck Speck Cab Co., Inc., Dba Veteran's Taxicab Co. v. United States

GOODWIN, Circuit Judge:

Pursuant to an investigation into possible tax evasion by taxpayers Mary F. Speck and her son Emory W. Speck, the Internal Revenue Service (IRS) contacted present and former employees of the Specks through the use of circular letters. The Specks filed in the district court a motion styled as a motion to quash summonses. The district court denied their motion. The Specks appeal, and we affirm.

BACKGROUND

The Specks operate a taxicab business and keep their own business records. In 1992, the IRS received information that the Specks were receiving so called “back-book”…