tax-investigation

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23A501 Jehan Agrama v. United States Ninth Circuit 2023-12-01 Presumed Complete administrative-subpoena evidence-requirement irs-summons judicial-enforcement powell-factors tax-investigation Whether the Powell factors governing IRS summons enforcement require strict compliance with the requirement that sought information not already be in …
19-214 Michael R. Presley, et al. v. United States Eleventh Circuit 2019-08-19 Denied Response Waived circuit-split civil-procedure civil-rights due-process financial-privacy internal-revenue-code notice-requirements preemption right-to-financial-privacy standing summons-enforcement tax tax-investigation third-party-summons Whether the federal Right to Financial Privacy Act was fully preempted by the Internal Revenue Code, resulting in the production of financial informat…