Gartner v. United States , 259 F. App'x 514 ( 2008 )

Opinions of the United
2008 Decisions States Court of Appeals
for the Third Circuit
1-9-2008
Gartner v. USA
Precedential or Non-Precedential: Non-Precedential
Docket No. 07-2344
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Recommended Citation
"Gartner v. USA" (2008). 2008 Decisions. Paper 1775.
http://digitalcommons.law.villanova.edu/thirdcircuit_2008/1775
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NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
___________
No. 07-2344
___________
JOHN B. GARTNER,
Appellant
v.
UNITED STATES OF AMERICA
____________________________________
On Appeal from the United States District Court
for the Eastern District of Pennsylvania
(D.C. Civil Action No. 07-mc-00052)
District Judge: Honorable Juan R. Sanchez
____________________________________
Submitted Pursuant to Third Circuit LAR 34.1(a)
December 20, 2007
Before: SLOVITER, BARRY and WEIS, Circuit Judges
(Opinion filed: January 9, 2008)
___________
OPINION
___________
PER CURIAM
Appellant John B. Gartner appeals pro se the district court’s denial of his petition
to quash two Internal Revenue Service (IRS) third-party recordkeeper summonses. We
have jurisdiction over this appeal under 28 U.S.C. § 1291. Moutevelis v. United States,
727 F.2d 313, 314 (3d Cir. 1984) (citing 26 U.S.C. § 7609(h)(1)).
Under 26 U.S.C. § 7601, the Secretary of the Treasury is directed to make
inquiries of every person who may be liable to pay tax. Further, under 26 U.S.C. § 7602,
the Secretary is vested with the authority to issue summonses in order to fulfill the
Secretary’s investigatory obligation. These summonses include third-party recordkeeper
summonses which may be issued to banks and credit unions, among other entities. See 26
U.S.C. § 7609.
Upon review of the record and the parties’ briefs, we find no reversible error in the
district court’s denial of Gartner’s petition to quash.
Accordingly, we will affirm the District Court’s order entered April 20, 2007.