United States Ninth Circuit

In a dispute arising from an assessment of a taxpayer for unpaid taxes and concerning the propriety of a summons to a bank for a related third party’s account information without notice, 26 U.S.C. section 7609, judgment of the district court is affirmed where under the facts of the case, notice was not necessary.

Appellate Information

• Decided 08/10/2011
• Published 08/10/2011

Judges

• IKUTA

Court

• United States Ninth Circuit

Counsel