United States Ninth Circuit

An IRS Revenue Agent's review of records does not automatically give the IRS permanent possession of all of the information in those records and thus, a later summons for the same records is permissible under United States v. Powell, 379 U.S. 48 (1964).

Appellate Information

• Decided 07/09/2013
• Published 07/09/2013

Judges

• McKEOWN

Court

• United States Ninth Circuit

Counsel