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UNITED STATES v. ZIMMERMAN

Civ. A. No. SA76CA152.

415 F.Supp. 1380 (1976)

UNITED STATES of America and Larry R. Willman, Revenue Agent for Internal Revenue Service, Petitioners, v. John R. ZIMMERMAN and Billie Zimmerman, Respondents.

United States District Court, W. D. Texas, San Antonio Division.

July 16, 1976.

Attorney(s) appearing for the Case

John E. Clark, U. S. Atty., Archie Carl Pierce, Asst. U. S. Atty., San Antonio, Tex., for petitioners.

John R. Zimmerman, Billie Zimmerman, pro se.

MEMORANDUM OPINION

SPEARS, Chief Judge.

This case presents aspects of the procedures used to enforce an internal revenue summons. In April of 1976, the IRS was conducting an investigation into the tax liability of Taxpayers John R. Zimmerman and Billie Zimmerman for the year 1974. It served summonses under the authority of 26 U.S.C. § 76021 to compel the production of records in the possession of John R. Zimmerman and Billie...

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