tax-summons

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-985 BMP Family Limited Partnership, et al. v. United States Eleventh Circuit 2019-01-29 Denied Response Waived civil-rights due-process financial-records fourth-amendment internal-revenue-code katz-v-united-states neece-v-irs non-party-clients preemption privacy right-to-financial-privacy right-to-privacy standing summons-privacy tax-summons The issue is whether the court below erroneously held that the issuance of summonses under 26 U.S.C. § 7609 preempts the privacy rights of non-party c…
18-831 Michael Presley, et al. v. United States Eleventh Circuit 2019-01-03 Denied 4th-amendment civil-rights due-process financial-privacy financial-records fourth-amendment internal-revenue-code irs-investigation preemption right-to-financial-privacy-act right-to-privacy tax-summons third-party-summons The issue is whether the court below erroneously held that the issuance of summonses under 26 U.S.C. § 7609 preempts the privacy rights of non-party c…