United States Tenth Circuit

A decision to hold respondent in civil contempt following his failure to comply with a court order enforcing two summonses issued by the IRS is affirmed where the district court did not abuse its discretion in holding respondent in contempt as he raised only frivolous arguments regarding why he should not comply with the district court's enforcement order, and he could end his incarceration for contempt at any time by tendering compliance.

Appellate Information

• Decided 01/25/2008
• Published 01/28/2008

Judges

• LUCERO, Circuit Judge., Before BRISCOE, BALDOCK, and LUCERO, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs: 


• For Appellees:
  
• H. Clark Ford, III, Pro Se, for Respondent-Appellant., Richard T. Morrison, Acting Assistant Attorney General (Thomas J. Clark and Francesca U. Tamami with him on the briefs), Department of Justice, Tax Division, Washington D.C., for the Petitioners-Appellees.