United States Eleventh Circuit

In an appeal from the District Court's denial of Petitioner's petition to quash administrative summonses issued by the IRS, the District Court's order is reversed where the District Court did not: 1) explain its decision to not hold an evidentiary hearing; and 2) sufficiently explain its rationale for denying the motion.

Appellate Information

• Decided 06/10/2009
• Published 06/10/2009

Judges

• PER CURIAM:, Before BIRCH and BARKETT, Circuit Judges, and KORMAN, District Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Jerome R. Weitzel, Paul J. Kozacky, Kozacky & Weitzel, P.C., Chicago, IL, Carol A. Gart, John R. Hargrove, Sedgewick Detert Moran & Arnold, Fort Lauderdale, FL, for Plaintiffs-Appellants.


• For Appellees:
  
• Karen G. Gregory, USDOJ, Tax Div. Appt. Section, Kathleen Lyon, Robert W. Metzler, USDOJ, Tax Div., Washington, DC, for Defendant-Appellee.