United States Seventh Circuit
US v. CRUM, 01-3750, 01-3751
Summons authority was properly delegated to revenue officers of the IRS, and thus the district court had jurisdiction to enforce summonses to appellants issued by a revenue officer; "Department of the Treasury" and "Treasury Department" name discrepancies in applicable statutes are irrelevant.
Appellate Information
- Argued 02/26/2002
- Decided 05/03/2002
- Published 05/03/2002
Judges
- FAIRCHILD, Circuit Judge., Before FAIRCHILD, COFFEY, and KANNE, Circuit Judges.
Court
- United States Seventh Circuit
Counsel
- For Appellees:
- Judith A. Hagley (argued), Dept. of Justice, Tax Div., App. Sec., Washington, DC, for Plaintiff-Appellee in No. 01-3750., Jennifer G. Cohen,Dept. of Justice, Tax Dev., Washington, DC, for Plaintiff-Appellee in No. 01-3751., Kurt S. St. Angelo (argued), Indianapolis, IN, for Defendants-Appellants.