# John Crystal Victoria Crystal John Crystal Pools, Inc. v. United States

> Court of Appeals for the Ninth Circuit · April 16, 1999 · 172 F.3d 1141

URL: https://www.frixlaw.com/law-library/cases/9492046

## Case

- **Full name:** John CRYSTAL; Victoria Crystal; John Crystal Pools, Inc., Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee
- **Court:** Court of Appeals for the Ninth Circuit
- **Decided:** April 16, 1999
- **Citations:** 172 F.3d 1141; 83 A.F.T.R.2d (RIA) 1912; 99 Cal. Daily Op. Serv. 2760; 1999 U.S. App. LEXIS 7271; 1999 WL 218923
- **Precedential status:** Published
- **Opinion:** Concurrence by Pregerson
- **Judges:** Pregerson, Rymer, Burrell
- **Cited by:** 38 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9492046

## How later opinions describe it (automated extraction)

- 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
- describing the “burden” shift after “the government has established the Powell elements”

## Opinion text

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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9492046. Public record. Not legal advice.