stating that it was undisputed that the special agent’s declaration 25 satisfied the Powell requirements and that the government therefore “established a prima facie 26 case to enforce the summonses”
How later courts described this case
- stating that it was undisputed that the special agent’s declaration 25 satisfied the Powell requirements and that the government therefore “established a prima facie 26 case to enforce the summonses”
- discussing elements necessary for government to seek enforcement of a summons
- affirming that the taxpayer must allege specific facts and 15 evidence to support his allegations of bad faith or improper purpose
- admitting evidence when the IRS agent’s conduct “was totally innocent, albeit incorrect, and was in no sense a ‘sneaky deliberate deception.’ ”
Written by the judges who cited it.
The opinion
PREGERSON, Circuit Judge,
concurring in the result:
In my view, Judge Dickran Tevrizian, the learned district judge who granted the government’s motion for summary judgment, had it right when he said “that while it may be proper for the Government to pursue criminal sanctions against the taxpayers, it would be grossly unfair. This case illustrates the axiom that one hand didn’t know what the other hand was doing.” Because IRS personnel failed to follow internal procedures, taxpayers and their attorney, who followed proper procedures, now find themselves ambushed.