841 F2d 1130 United States v. Buzzelli
841 F.2d 1130
Unpublished Disposition
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
UNITED STATES of America; Shiela Kallem, Revenue Officer,
Internal Revenue Service, Plaintiffs-Appellees,
v.
James BUZZELLI, Defendant-Appellant.
No. 86-4304.
United States Court of Appeals, Ninth Circuit.
Submitted Jan. 22, 1988.*
Decided Feb. 29, 1988.
Before NELSON, NOONAN and LEAVY, Circuit Judges.
MEMORANDUM**
James Buzzelli (Buzzelli), pro se, appeals a district court's order enforcing an Internal Revenue Service (IRS) summons. Buzzelli contends that the summons violates his fourth and fifth amendment rights.
The district court's order is affirmed. The IRS summons (1) was issued for a legitimate purpose, (2) sought relevant information not in the IRS's possession, and (3) was issued according to applicable administrative procedure. Therefore, it does not violate Buzzelli's fourth amendment rights. See United States v. Powell, 379 U.S. 48, 57-58 (1964); see also United States v. Reis, 765 F.2d 1094, 1096 (11th Cir.1985).
The fifth amendment privilege against self incrimination cannot be invoked in an appeal of a summons enforcement order. United States v. Rendahl, 746 F.2d 553, 555 (9th Cir.1984). Buzzelli must wait until he appears before the IRS and then raise the fifth amendment privilege with respect to each question asked or document sought. Id.
AFFIRMED.
The panel unanimously finds this case appropriate for submission without oral argument pursuant to Ninth Circuit Rule 34-4 and Federal Rule of Appellate Procedure 34(a)
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3