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SIMONS v. UNITED STATES

No. 78-1873. Summary Calendar.

592 F.2d 251 (1979)

Norman R. SIMONS and Catherine Simons, Plaintiffs-Appellants, v. UNITED STATES of America et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 30, 1979.

Attorney(s) appearing for the Case

Norman R. Simons, Catherine Simons, pro se.

Joe Alfred Izen Jr., Houston, Tex., for plaintiffs-appellants.

Jose A. Canales, U. S. Atty., Arthur R. Amdur, Asst. U. S. Atty., Houston, Tex., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Crombie J. D. Garrett, David E. Carmack, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees.

Before CLARK, GEE and HILL, Circuit Judges.

PER CURIAM:

Appellants Norman and Catherine Simons became the subject of an IRS audit in 1977 concerning their income tax returns for 1975 and 1976. In August 1977 a criminal investigation began. The IRS served a summons for production of records on Mr. Simons' employer, Southwest Drywall, and sent appellants notice of the summons by certified mail. Appellants refused to pick up their mail and did not attempt to intervene in the summons procedure. Southwest Drywall...

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