United States Seventh Circuit

In a civil tax case in which the IRS sought to compel the testimony of petitioners' accountant in relation to an audit of their tax returns, an order quashing the summons is reversed where, under a Chevron analysis: 1) a statute barring the IRS from issuing a summons to any person under a Justice Department referral was ambiguous as to whether it applied only to taxpayers or to third party witnesses as well; and 2) the Treasury Department's interpretation that it could summon a third party was reasonable.

Appellate Information

• Argued 10/31/2008
• Decided 11/20/2008
• Published 11/20/2008

Judges

• FLAUM, Circuit Judge., Before FLAUM, ROVNER and WOOD, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellees:
  
• David D. Aughtry (argued), Attorney, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, GA, for Plaintiffs-Appellees., Kathleen E. Lyon, Attorney, Gilbert S. Rothenberg (argued), Attorney, Department of Justice, Washington, DC, for Defendant-Appellant.