United States Seventh Circuit

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US v. UTECHT, 00-2285

The lack of a civil tax notice is not sufficient to prove that the IRS improperly used its civil summons power to gather evidence for a criminal prosecution.

Appellate Information

  • Argued 12/08/2000
  • Decided 01/26/2001
  • Published 01/26/2001


  • FLAUM, Chief Judge., Before FLAUM, Chief Judge, and RIPPLE and EVANS, Circuit Judges.


  • United States Seventh Circuit


  • For Appellees:
  • Stephen P. Sinnott (Argued), Peggy A. Lautenschlager, Office of the United States Attorney, Madison, WI, for Plaintiff-Appellee., Katherine Stadler (Argued), Foley & Lardner, Madison, WI, Frank M. Tuerkheimer, Lafollette, Godfrey & Kahn, Madison, WI, for Defendant-Appellant.