United States Sixth Circuit

IRS's administrative summons for defendant's corporate records is affirmed over defendant's challenges that 1) the judge's delayed formal order of referral was invalid and void, and 2) the documents that it generated after its administrative dissolution become personal documents protected by the Fifth Amendment.

Appellate Information

• Argued 07/29/2004
• Decided 10/25/2004
• Published 10/25/2004

Judges

• Before: MOORE and SUTTON, Circuit Judges;  and ADAMS, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Frederick G. Irtz II, Frederick G. Irtz II, Attorney at Law, Lexington, Kentucky, for Appellants.  Robert J. Branman, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Frederick G. Irtz II, Frederick G. Irtz II, Attorney at Law, Lexington, Kentucky, Patrick F. Nash, Lexington, Kentucky, for Appellants.  Robert J. Branman, Frank P. Cihlar, United States Department of Justice, Washington, D.C., for Appellee.