discussed Cited "see" Muratore v. Department of the Treasury United States v. Bank of Moulton, 614 F.2d 1063, 1066 (5th Cir.1980); accord Sylvestre v. United States, 978 F.2d 25, 27-28 (1st Cir.1992) (district court did not abuse discretion in refusing to quash summonses, since taxpayer had not been harmed by IRS’s failure to provide him with timely notice), cert. denied, 507 U.S. 994 , 113 S.Ct. 1606 , 123 L.Ed.2d 168 (1993); see also Cook v. United States, 104 F.3d 886, 889 (6th Cir.1997) (“The district courts possess discretionary authority to excuse the Service’s technical notice errors where the party in interest suffered no actual prejudice�…

discussed Cited "see" Thomas M. Cook and Carol L. Cook v. United States Accord, Sylvestre v. United States, 978 F.2d 25 (1st Cir.1992), cert. denied, 507 U.S. 994, 113 S.Ct. 1606 , 123 L.Ed.2d 168 (1993); United States v. Texas Heart Institute, 755 F.2d 469 (5th Cir.1985), overruled on other grounds by United States v. Barrett, 837 F.2d 1341 (5th Cir.1988) (en banc) (per curiam), cert. denied, 492 U.S. 926 , 109 S.Ct. 3264 , 106 L.Ed.2d 609 (1989).

discussed Cited "see" United States v. Bilal Mustafoski See United States v. Castro, 972 F.2d 1107, 1109-10 (9th Cir.1992) (affirming denial of motion which was filed three days before trial and would have necessitated a continuance), cert. denied, 507 U.S. 994 (1993); United States v. Garcia, 924 F.2d 925, 928 (9th Cir.1991) (affirming denial of motion made six days before trial), cert. denied, 501 U.S. 1210 (1991).

cited Cited "see, e.g." State v. Wadsworth See, e.g., State v. Foster, 838 S.W.2d 60, 66-67 (Mo.App.), cert. denied, 507 U.S. 994 , 113 S.Ct. 1607 , 123 L.Ed.2d 169 (1992).