22 Cited authorities

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
United States v. Arthur Young Co.
465 U.S. 805 (1984) Cited 478 times 11 Legal Analyses
Holding that the Court may not circumscribe the broad authority granted the IRS by § 7602
United States v. Lasalle National Bank
437 U.S. 298 (1978) Cited 521 times 2 Legal Analyses
Holding that "the summons must be issued before the Service recommends to the Department of Justice that a criminal prosecution, which reasonably would relate to the subject matter of the summons, be undertaken"
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
United States v. Jose
131 F.3d 1325 (9th Cir. 1997) Cited 216 times 1 Legal Analyses
Holding that the respondent, who alleged that the underlying reason for the Government's motion to enforce summonses was a pending criminal prosecution, did not come close to meeting his burden because he provided no facts or evidence to support his allegation
Crystal v. U.S.
172 F.3d 1141 (9th Cir. 1999) Cited 204 times 1 Legal Analyses
Holding that, in order for a taxpayer to succeed on an argument that alleges the IRS acted in bad faith or with an improper purpose, the "taxpayer must allege specific facts and evidence to support his allegations"
U.S. v. Dynavac, Inc.
6 F.3d 1407 (9th Cir. 1993) Cited 160 times
Holding that grand jury's deliberative process would not be compromised by disclosure of business records
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"
Liberty Financial Services v. United States
778 F.2d 1390 (9th Cir. 1985) Cited 124 times 1 Legal Analyses
Holding that IRS can request copies of documents it already possesses from other sources in order to confirm their accuracy
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"
Rule 1 - Scope and Purpose
Fed. R. Civ. P. 1 Cited 15,023 times 47 Legal Analyses
Recognizing the federal rules of civil procedure should be employed to promote the "just, speedy, and inexpensive determination of every action and proceeding"
Rule 401 - Test for Relevant Evidence
Fed. R. Evid. 401 Cited 13,395 times 34 Legal Analyses
Providing that evidence is relevant if " it has any tendency to make a fact more or less probable than it would be without the evidence; and (b) the fact is of consequence in determining the action"
Section 7602 - Examination of books and witnesses
26 U.S.C. § 7602 Cited 1,564 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 7609 - Special procedures for third-party summonses
26 U.S.C. § 7609 Cited 876 times 20 Legal Analyses
Allowing the IRS to serve notice by mail
Section 7603 - Service of summons
26 U.S.C. § 7603 Cited 190 times 3 Legal Analyses
Listing third-party recordkeepers
Section 21 - Expenses for household and dependent care services necessary for gainful employment
26 U.S.C. § 21 Cited 161 times 1 Legal Analyses
(a) Allowance of credit (1) In general In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of the employment-related expenses (as defined in subsection (b)(2)) paid by such individual during the taxable year. (2) Applicable percentage defined For purposes of paragraph

Watson Professional Group Inc et al v. United States of America (Internal Revenue Service)

22 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 Court may not circumscribe the broad authority granted the IRS by § 7602

Holding that "the summons must be issued before the Service recommends to the Department of Justice that a criminal prosecution, which reasonably would relate to the subject matter of the summons, be undertaken"

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 the respondent, who alleged that the underlying reason for the Government's motion to enforce summonses was a pending criminal prosecution, did not come close to meeting his burden because he provided no facts or evidence to support his allegation

Holding that, in order for a taxpayer to succeed on an argument that alleges the IRS acted in bad faith or with an improper purpose, the "taxpayer must allege specific facts and evidence to support his allegations"

Holding that grand jury's deliberative process would not be compromised by disclosure of business records

Requiring "develop[ment] [of] facts from which a court might infer a possibility of some wrongful conduct"

Holding that IRS can request copies of documents it already possesses from other sources in order to confirm their accuracy

Finding that to be entitled to an evidentiary hearing, a taxpayer must "factually oppose the Government's allegations by affidavit"

Recognizing the federal rules of civil procedure should be employed to promote the "just, speedy, and inexpensive determination of every action and proceeding"

Providing that evidence is relevant if " it has any tendency to make a fact more or less probable than it would be without the evidence; and (b) the fact is of consequence in determining the action"

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"

Allowing the IRS to serve notice by mail

Listing third-party recordkeepers