United States Sixth Circuit

An order enforcing an administrative summons issued by the Internal Revenue Service (IRS) requesting voluminous documents from defendant, a third party in an investigation by the IRS, is reversed where the IRS failed to establish a prima facie case for summons enforcement.

Appellate Information

• Decided 03/03/2006
• Published 03/03/2006

Judges

• Before:  MERRITT, MARTIN, and GILMAN, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Kevin L. Smith, Hines, Smith LLP, Costa Mesa, California, for Appellant.  John A. Dudeck, Jr., United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Kevin L. Smith, Hines, Smith LLP, Costa Mesa, California, David B. Tachau, Kevin M. Norris, Tachau, Maddox, Hovious & Dickens, Louisville, Kentucky, for Appellant.  John A. Dudeck, Jr., Frank P. Cihlar, United States Department of Justice, Washington, D.C., for Appellee.