irs-investigation

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-1122 Alpenglow Botanicals, LLC, et al. v. United States Tenth Circuit 2019-02-27 Denied Response RequestedResponse WaivedRelisted (2) 26-usc-280e administrative-determination administrative-determinations administrative-law civil-rights criminal-culpability criminal-law criminal-penalties drug-crimes drug-trafficking due-process irs irs-investigation section-280e standing tax tax-deductions tax-law Taxpayer's challenge to IRS authority to investigate federal drug law crimes and administratively determine criminal culpability under 26 U.S.C. §280E…
18-831 Michael Presley, et al. v. United States Eleventh Circuit 2019-01-03 Denied 4th-amendment civil-rights due-process financial-privacy financial-records fourth-amendment internal-revenue-code irs-investigation preemption right-to-financial-privacy-act right-to-privacy tax-summons third-party-summons Whether the court below erroneously held that the issuance of summonses under 26 U.S.C. § 7609 preempts the privacy rights of non-party clients