United States of America and L. Simmons, Revenue Officer, of Internal Revenue Service v. Alberto E. Argomaniz

BIRCH, Circuit Judge:

Appellant Alberto Argomaniz (Argoman-iz) appeals from an order of the United States District Court for the Southern District of Florida, directing him to comply with a summons issued by the Internal Revenue Service (IRS). Compliance with this IRS summons could violate Argoman-iz’s fifth amendment privilege against self-incrimination. Accordingly, we REVERSE the district court’s order and REMAND for further proceedings consistent with this opinion.

I. BACKGROUND

IRS records indicate that Argomaniz did not file income tax returns for the years 1984 through 1987. Therefore,…