United States Third Circuit

District court's grant of the IRS's petition to enforce summonses for foreign bank account records that 31 C.F.R. section 1010.420 requires is affirmed where these records fall within the required records exception to the Fifth Amendment privilege.

Appellate Information

• Decided 07/15/2015
• Published 07/15/2015

Judges

• RESTANI

Court

• United States Third Circuit

Counsel