United States Second Circuit

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Haber v. US, 15-2078

In a suit seeking to quash an Internal Revenue Service (IRS) summons served on a bank seeking documents and testimony about the assets held by his wife, the District Court's dismissal of the action is affirmed where: 1) the District Court correctly concluded that it lacked jurisdiction over the suit because the challenged summons was issued 'in aid of the collection of...an assessment,' 26 U.S.C. section 7609(c)(2)(D); 2) plaintiff's contention that the IRS lacked authority to issue an administrative summons because a criminal referral to the Department of Justice was in effect, section 7602(d), is without merit, as the criminal referral of plaintiff had been terminated prior to the issuance of the summons; and 3) the district court did not abuse its discretion in denying plaintiff's request for jurisdictional discovery.

Appellate Information

  • Decided
  • Published 2016/05/20

Judges

  • LYNCH

Court

  • United States Second Circuit

Counsel