LOCATION:Senator Byrd’s Office
DOCKET NO.: 95-2082
DECIDED BY: Rehnquist Court (1986-2005)
LOWER COURT: United States Court of Appeals for the Ninth Circuit
CITATION: 519 US 54 (1996)
DECIDED: Dec 02, 1996
Facts of the case
In a proceeding to enforce two IRS summonses issued to Laddie Jose, as trustee for the Jose Business Trust and Jose Family Trust, the U.S. and an IRS agent represented that the documents sought were for a civil investigation. Ultimately, the District Court ordered enforcement of the summonses, requiring the IRS to give Jose five days’ notice before transferring summoned information from its Examination Division to any other IRS office. The IRS appealed, challenging the District Court’s authority to impose such a restriction. The Court of Appeals dismissed the appeal as not ripe because the record did not indicate that the Examination Division had attempted to disclose the documents to any other IRS division; therefore, the five-day notice requirement had not been triggered.
Is a Federal District Court’s order, which enforced IRS summonses but required the IRS to give notice prior to any internal transfer of summoned documents, appealable as final decision?