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Home / Opinion Digests / Civil Procedure – IRS Summons – Tax Investigation (access required)

Civil Procedure – IRS Summons – Tax Investigation (access required)

Although petitioner contends IRS summonses to examine his mother's bank accounts should be quashed because they violate his mother's privacy, the district court dismisses his petition to quash the summonses because the IRS has demonstrated it is engaged in an investigation of whether petitioner, who has not filed a federal income tax return for the ...

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