23 Cited authorities

United States v. Powell
379 U.S. 48 (1964) Cited 1,920 times 20 Legal Analyses
Holding that the government needs to show probable cause only when the taxpayer raises a substantial question that judicial enforcement constitutes an abuse of process
Couch v. United States
409 U.S. 322 (1973) Cited 688 times 5 Legal Analyses
Holding that "the Fifth Amendment privilege is a personal privilege: it adheres basically to the person, not to information that may incriminate him"
United States v. Clarke
573 U.S. 248 (2014) Cited 119 times 2 Legal Analyses
Holding that a petitioner need not proffer a "fleshed out case" to present a plausible inference of bad faith of IRS agent
U.S. v. Martin
278 F.3d 988 (9th Cir. 2002) Cited 333 times
Holding it was correct to order immediate payment where the district court had before it information concerning the defendant's financial resources that it presumably considered and found insufficient to warrant periodic payments
Gilbert v. DaGrossa
756 F.2d 1455 (9th Cir. 1985) Cited 530 times
Holding that a suit alleging civil and constitutional claims against IRS employees in their official capacity is a suit against the United States and is barred by sovereign immunity absent statutory waiver
Fortney v. U.S.
59 F.3d 117 (9th Cir. 1995) Cited 264 times 1 Legal Analyses
Holding that a district court lacks jurisdiction to consider petitions to quash summonses issued to entities not residing or "found" in the court's geographical jurisdiction
Brock v. Mr. W Fireworks, Inc.
814 F.2d 1042 (5th Cir. 1987) Cited 154 times 2 Legal Analyses
Holding that a determination "employee status" under the Fair Labor Standards Act is accurately labeled as a legal conclusion in the context of appellate review
Mollison v. U.S.
568 F.3d 1073 (9th Cir. 2009) Cited 28 times
Holding that courts must not imply exceptions to conditions on waiver of sovereign immunity
Stewart v. U.S.
511 F.3d 1251 (9th Cir. 2008) Cited 29 times
Concluding that only persons identified in a summons have standing to petition to quash the summons
Castleberry v. Alcohol, Tobacco & Firearms Division of the Treasury Department
530 F.2d 672 (5th Cir. 1976) Cited 83 times
Recognizing "that the legality of the seizure itself is to be determined in the forfeiture proceedings and not as an aspect of the present action"
Rule 4 - Summons
Fed. R. Civ. P. 4 Cited 71,368 times 127 Legal Analyses
Holding that if defendant is not served within 90 days after the complaint is filed, the court—on a motion, or on its own following notice to the plaintiff—must dismiss the action without prejudice against that defendant or order that service be made by a certain time
Section 552 - Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552 Cited 12,304 times 558 Legal Analyses
Holding that the Court's entering of a “Stipulation and Order” approving the parties' terms of dismissal did not amount to a “court-ordered consent decree” that would render the plaintiff the prevailing party
Rule 501 - Privilege in General
Fed. R. Evid. 501 Cited 4,183 times 21 Legal Analyses
Recognizing that "in a civil case, state law governs privilege regarding a claim or defense for which state law supplies the rule of decision"
Section 7602 - Examination of books and witnesses
26 U.S.C. § 7602 Cited 1,569 times 22 Legal Analyses
Granting power to issue summons to investigate, inter alia, the "liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect to any internal revenue tax"
Section 6103 - Confidentiality and disclosure of returns and return information
26 U.S.C. § 6103 Cited 1,353 times 29 Legal Analyses
Recognizing an individual's right to privacy with regard to disclosure of tax returns
Section 7609 - Special procedures for third-party summonses
26 U.S.C. § 7609 Cited 881 times 20 Legal Analyses
Allowing the IRS to serve notice by mail
Section 7604 - Enforcement of summons
26 U.S.C. § 7604 Cited 520 times 2 Legal Analyses
Allowing attachment "as for contempt," and, if appropriate after "a hearing of the case," issuance of orders "not inconsistent with the law for the punishment of contempts"
Section 7525 - Confidentiality privileges relating to taxpayer communications
26 U.S.C. § 7525 Cited 84 times 11 Legal Analyses
(a) Uniform application to taxpayer communications with federally authorized practitioners (1) General rule With respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney. (2) Limitations Paragraph
Section 1.32 - Collection, use, disclosure, and protection of Social Security numbers
31 C.F.R. § 1.32 Cited 1 times
(a) Treasury must only collect full Social Security numbers (SSNs) when relevant and necessary to accomplish a legally authorized purpose related to a Treasury mission. In the absence of another compelling justification for the use of the full SSN (approved by the relevant component Head and the Departmental Senior Agency Official for Privacy), Treasury must only collect and maintain full SSNs: (1) As a unique identifier for identity verification purposes related to cyber security, law enforcement
Appendix A to Part 5 - Treasury Directive 34-01-Waiving Claims Against Treasury Employees for Erroneous Payments
31 C.F.R. § 5 app A to Part 5 Cited 1 times 1 Legal Analyses
Treasury Directive 34-01 Date: July 12, 2000. Sunset Review: July 12, 2004. Subject: Waiving Claims Against Treasury Employees for Erroneous Payments. 1. Purpose This Directive establishes the Department of the Treasury's policies and procedures for waiving claims by the Government against an employee for erroneous payments of: (1) Pay and allowances (e.g., health and life insurance) and (2) travel, transportation, and relocation expenses and allowances. 2. Background a. 5 U.S.C. §5584 authorizes
Rule 515 - Accountant - client privilege
Idaho R. Evid. 515 Cited 3 times
(a)Definitions. As used in this rule: (1) Client. A "client" is a person, public officer, or corporation, association, or other organization or entity, either public or private, who is rendered professional accounting services by an accountant, or who consults an accountant with a view to obtaining professional accounting services from the accountant. (2) Representative of the client. A "representative of the client" is one having authority to obtain professional accounting services, or an employee

Chapin et al v. Blair et al

23 Cited authorities

Holding that the government needs to show probable cause only when the taxpayer raises a substantial question that judicial enforcement constitutes an abuse of process

Holding that "the Fifth Amendment privilege is a personal privilege: it adheres basically to the person, not to information that may incriminate him"

Holding that a petitioner need not proffer a "fleshed out case" to present a plausible inference of bad faith of IRS agent

Holding it was correct to order immediate payment where the district court had before it information concerning the defendant's financial resources that it presumably considered and found insufficient to warrant periodic payments

Holding that a suit alleging civil and constitutional claims against IRS employees in their official capacity is a suit against the United States and is barred by sovereign immunity absent statutory waiver

Holding that a district court lacks jurisdiction to consider petitions to quash summonses issued to entities not residing or "found" in the court's geographical jurisdiction

Holding that a determination "employee status" under the Fair Labor Standards Act is accurately labeled as a legal conclusion in the context of appellate review

Holding that courts must not imply exceptions to conditions on waiver of sovereign immunity

Concluding that only persons identified in a summons have standing to petition to quash the summons

Recognizing "that the legality of the seizure itself is to be determined in the forfeiture proceedings and not as an aspect of the present action"

Holding that if defendant is not served within 90 days after the complaint is filed, the court—on a motion, or on its own following notice to the plaintiff—must dismiss the action without prejudice against that defendant or order that service be made by a certain time

Holding that the Court's entering of a “Stipulation and Order” approving the parties' terms of dismissal did not amount to a “court-ordered consent decree” that would render the plaintiff the prevailing party

Recognizing that "in a civil case, state law governs privilege regarding a claim or defense for which state law supplies the rule of decision"

Granting power to issue summons to investigate, inter alia, the "liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect to any internal revenue tax"

Recognizing an individual's right to privacy with regard to disclosure of tax returns

Allowing the IRS to serve notice by mail

Allowing attachment "as for contempt," and, if appropriate after "a hearing of the case," issuance of orders "not inconsistent with the law for the punishment of contempts"