United States Second Circuit

In a case in which defendant was implicated in tax evasion after a leak of documents from a Liechtenstein financial institution revealed connections to previously undisclosed, offshore bank accounts, and the Internal Revenue Service issued a summons for an expansive set of defendant's financial and non-financial records, including those pertaining to the offshore accounts referenced in the leak, the District Court's order enforcing the summons and denying defendant's motion to quash is vacated where the Government has failed to establish that it is a foregone conclusion that the requisite exercise, control, and authenticity of the documents existed as of time of the issuance of the summons.

Appellate Information

• Published 2016/08/01

Judges

• CALABRESI

Court

• United States Second Circuit

Counsel