Court of Appeals for the Ninth Circuit October 31, 1990, 88-4331 (United States of America Donna Carroll, Revenue Officer of the Internal Revenue Service v. Tracy L. Brown)

PER CURIAM:

Appellant challenges a district court order citing him for contempt for failure to comply with its earlier order enforcing a summons requiring him to produce records to the Internal Revenue Service to determine his tax liabilities. We affirm the contempt order.

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I

IRS records indicate that appellant has not filed federal income tax returns for the years 1978 through 1985.