United States Second Circuit

An indictment under 26 U.S.C. section 7210 shall not lie and contempt sanctions under 26 U.S.C. section 7604(b) shall not be levied based on disobedience of an IRS summons until that summons has been enforced by a federal court order and the summoned party, after having been given notice, has refused.

Appellate Information

• Decided 06/29/2005
• Published 06/29/2005

Judges

• STRAUB, Circuit Judge., Before:  FEINBERG, STRAUB, and RAGGI, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Robert L. Schulz, pro se, Queensbury, NY.


• For Appellees:
  
• Frank P. Cihlar, Assistant United States Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendants-Appellees.