IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 97-20295
Summary Calendar
LAWRENCE STEPHEN MAXWELL,
Plaintiff-Appellant,
versus
UNITED STATES OF AMERICA; THE
DEPARTMENT OF THE TREASURY OF THE
COMMONWEALTH OF PUERTO RICO; INTERNAL
REVENUE SERVICE OF THE COMMONWEALTH
OF PUERTO RICO,
Defendants-Appellees.
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Appeal from the United States District Court
for the Southern District of Texas
USDC No. H-96-MC-685
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October 14, 1997
Before JOLLY, BENAVIDES, and PARKER, Circuit Judges.
PER CURIAM:*
Lawrence Stephen Maxwell appeals from the district court’s
dismissal of his petition to quash three administrative summonses
directed to other parties and issued by the Internal Revenue
Service (IRS) for lack of jurisdiction. Maxwell argues that the
summonses had been issued in connection with an investigation
into his tax liability, that the summonses had been issued
*
Pursuant to 5TH CIR. R. 47.5, the court has determined
that this opinion should not be published and is not precedent
except under the limited circumstances set forth in 5TH CIR.
R. 47.5.4.
No. 97-20295
-2-
outside the territorial jurisdiction of the United States, that
neither Maxwell nor the summoned third parties were subject to
the administrative authority of the United States Federal
Corporation, that IRS Special Agent Duncan did not have the
authority to issue the summonses, and that the administrative
summons (Form 2039) had not been published in the Federal
Register. We have reviewed the record and find no reversible
error. Because Maxwell has not shown that he had any proprietary
interest in the subjects of the summonses, he lacked standing to
petition to quash the summonses. See United States v. Bass, 784
F.2d 1282, 1286-87 & n.7 (5th Cir. 1986). Accordingly, the
judgement of the district court dismissing Maxwell’s petition for
lack of jurisdiction is AFFIRMED.