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IRS subpopena may have had technical failures, but it was not oppressive and it would be enforced

By John Wesley Hall, Jr.

IRS subpoena may have technical failings, but it was not oppressive and would be enforced. Adamowicz v. United States, 2008 U.S. App. LEXIS 14323 (2d Cir. July 9, 2008)* Appellants here have not shown that the summonses at issue present anything approaching such extreme circumstances, and thus there is no support for their claim that the summonses are overbroad. The Adamowicz and Fraser summonses are specific about what information and records are being sought. Although they do request many different documents generated over long spans of time, on their face the requests are not "disproportionate to the end sought." Theodore, 479 F.2d at 754. Moreover, they sufficiently advise the summoned parties what is required to be produced and permit the parties to respond adequately...continue to full post

Full post as published by Fourth Amendment on July 10, 2008 (boomark / email).