MEMORANDUM ***

Maxcrest Ltd. alleges that the government issued and reissued a summons in bad faith, because only on reissue was it given notice and opportunity to complain that the summons was issued in bad faith. Bad faith exists where a summons is issued without a legitimate or proper purpose, to abuse a court’s process, to harass a taxpayer, to improperly use the requested information, or otherwise to go fishing. United States v. Clarke, — U.S. —, 134 S.Ct. 2361, 2367, 189 L.Ed.2d 330 (2014); United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); United States v. Jose, 131 F.3d 1325, 1328 (9th Cir. 1997); Liberty Fin. Servs. v. United States, 778 F.2d 1390, 1392-93 (9th Cir. 1985). The government reissued the summons so that Maxcrest could have its opportunity to complain. Finally armed with that opportunity, Maxcrest now fails to allege even a single improper purpose behind either summons. The district court’s order is thus

AFFIRMED.