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Remedies Keyed to Tabb, 8th
United States v. Darwin Construction Co.
Citation:
680 F. Supp. 739 (1988)Facts
Darwin Construction Company was subject to an IRS summons requiring production of financial documents. After the company failed to comply, the United States District Court issued an initial order requiring compliance, which was affirmed on interlocutory appeal. On June 23, 1986, the court issued a second-stage conditional contempt order requiring Darwin to comply or face penalties of $5,000 per day. Darwin made an initial document production on June 24, 1986, delivering nine boxes to IRS Agent Kohorst without proper identification or verification of completeness. The production was made hurriedly by Darwin’s representative Skweres, who demonstrated ignorance regarding the contents and completeness of the materials provided. After Agent Kohorst notified Darwin that documents were missing, additional searches were conducted, and the missing documents were located and produced on June 30, 1986. The court held an assessment hearing and determined that Darwin was in contempt for six days, ordering payment of $30,000 into the court registry.
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