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MRI International, Inc. v. United States

REPLY to Response to 3 MOTION to Dismiss

14 Cited authorities

  1. Erickson v. Pardus

    551 U.S. 89 (2007)   Cited 61,647 times   3 Legal Analyses
    Holding that a complaint must "give the defendant fair notice of what the . . . claim is and the grounds upon which it rests"

  2. United States v. Powell

    379 U.S. 48 (1964)   Cited 1,913 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

  3. United States v. Stuart

    489 U.S. 353 (1989)   Cited 220 times   2 Legal Analyses
    Holding that the government's burden under § 7602(d) was satisfied by an IRS agent's affidavit

  4. Pace v. Swerdlow

    519 F.3d 1067 (10th Cir. 2008)   Cited 279 times
    Holding that it was proper for the district court to consider, on a motion to dismiss under Fed. R. Civ. P. 12(b), exhibits attached to the Complaint, materials referenced in the Complaint, and all materials in the state court's file

  5. 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

  6. Tiffany Fine Arts, Inc. v. United States

    469 U.S. 310 (1985)   Cited 108 times   2 Legal Analyses
    Holding that the assertion that the IRS is seeking information relating to audits of other taxpayers, even if true, does not render a summons illegitimate if there is another legitimate purpose of its issuance

  7. United States v. Kis

    658 F.2d 526 (7th Cir. 1981)   Cited 150 times   1 Legal Analyses
    Requiring "develop[ment] [of] facts from which a court might infer a possibility of some wrongful conduct"

  8. U.S. v. Balanced Financial Management

    769 F.2d 1440 (10th Cir. 1985)   Cited 119 times   2 Legal Analyses
    Finding that to be entitled to an evidentiary hearing, a taxpayer must "factually oppose the Government's allegations by affidavit"

  9. Ponsford v. United States

    771 F.2d 1305 (9th Cir. 1985)   Cited 114 times
    Holding petitioner failed to rebut the IRS's showing that summons was issued in good faith

  10. Alphin v. United States

    809 F.2d 236 (4th Cir. 1987)   Cited 67 times
    In Alphin v. United States, 809 F.2d 236 (4th Cir. 1987), we discussed generally the standards which govern analysis of whether the government has satisfied its obligations under Powell and, in more specific terms, the procedures which district courts should follow in summons enforcement proceedings.