[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FILED
FOR THE ELEVENTH CIRCUIT U.S. COURT OF APPEALS
________________________ ELEVENTH CIRCUIT
FEBRUARY 22, 2007
No. 06-14066 THOMAS K. KAHN
Non-Argument Calendar CLERK
________________________
D. C. Docket No. 05-00009-MC-FTM-29-SPC
SHERI REDEKER-BARRY,
Plaintiff-Appellant,
versus
UNITED STATES OF AMERICA,
AMSOUTH BANK,
SUSAN STONIER,
Defendants-Appellees.
________________________
Appeal from the United States District Court
for the Middle District of Florida
_________________________
(February 22, 2007)
Before TJOFLAT, BLACK and HULL, Circuit Judges.
PER CURIAM:
Sheri Redeker-Barry appeals the district court’s May 30, 2006, order
denying as moot her motion to “request a de novo determination of December 1,
2005, order denying Petition To Quash IRS Form 2039 Third-Party Summons,”
and the denial of her motion for reconsideration requesting the district court
reconsider the May 30, 2006, order. Though Redeker-Barry’s notice of appeal
states she is appealing the magistrate judge’s May 24, June 5, and December 1,
2005, orders denying her motions to quash and for reconsideration, this Court only
possesses jurisdiction to review the district court’s orders denying her “motion to
request a de novo determination” and final motion for reconsideration.
First, AmSouth’s compliance with the IRS summons did not render this case
moot because the district court could have provided a partial remedy by ordering
the IRS to destroy or return all copies of the documents produced by AmSouth.
See Church of Scientology v. United States, 113 S. Ct. 447, 450 (1992).
Accordingly, the district court erred in denying Redeker-Barry’s “motion for a de
novo determination” as moot. Second, we have held that, where the legality of an
IRS summons is at issue, a taxpayer has a minimal right to discovery which can be
fulfilled through an evidentiary hearing at the district court. United States v.
Harris, 628 F.2d 875, 881 (5th Cir. 1980).1 The district court erred in denying
1
In Bonner v. City of Prichard, 661 F.2d 1206, 1209 (11th Cir. 1981) (en banc), this
Court adopted as binding precedent all decisions of the former Fifth Circuit handed down prior
2
Redeker-Barry the opportunity to conduct discovery before denying her “motion to
request a de novo determination.” We vacate the denial of Redeker-Barry’s
motion, and remand to the district court for discovery and consideration of whether
the IRS summons of Redeker-Barry’s records from AmSouth should be quashed.
VACATED AND REMANDED.
to close of business on September 30, 1981.
3