U.S. v. Mayer

Full title: UNITED STATES OF AMERICA v. GREGORY T. MAYER, et al

Court: United States District Court, M.D. Florida

Date published: Jul 25, 2003

CASE NO: 8:03-cv-415-T-26TGW (M.D. Fla. Jul. 25, 2003)

Opinion

CASE NO: 8:03-cv-415-T-26TGW

July 25, 2003

ORDER

RICHARD LAZZARA, District Judge

UPON DUE CONSIDERATION, and for the reasons announced on the record at the hearing held this day in this case, it is ORDERED AND ADJUDGED as follows:

1) The Defendant, Gregory T. Mayer, is hereby adjudged to be in civil contempt for his willful refusal to comply with this Court's order of June 23, 2003, directing him to produce to the Government "either the copies of the completed tax returns requested or, in lieu of the returns, a list of the taxpayers' names and identification numbers for whom he prepared returns for the relevant three-year period, in accordance with 26 U.S.C. § 6107(b)(2)." See docket 33. In view of the Defendant Mayer's contemptuous conduct, he is committed to the custody of the United States Marshal Service until he complies with the Court's order of June 23, 2003.

2) The Court hereby stays the imposition of the incarcerative portion of this order and releases the Defendant Mayer on his own recognizance subject to the following two conditions. First, the Defendant Mayer shall not change his address without the written approval of this Court. Second, the Defendant Mayer shall file a notice of appeal from this order on or before 4:00 p.m., Friday, August 1, 2003, and shall diligently prosecute that appeal until the appeal is finally resolved either by the Eleventh Circuit Court of Appeals or the United States Supreme Court.

3) In the event that the Eleventh Circuit Court of Appeals determines that it does not have jurisdiction over the Defendant's appeal from this order of contempt then the Court hereby states in accord with 28 U.S.C. § 1292(b) that the order of June 23, 2003, which the Defendant has wilfully refused to obey, involves a controlling question of law, that is, whether the documents described in 26 U.S.C. § 6107(b) constitute "required records" excepted from the protection of the Fifth Amendment, as to which there is substantial ground for differences of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation in this case.