Legal Opinion
Khan v. United States
Court of Appeals for the Seventh Circuit
Decided December 4, 2008No. 08-1743, 08-1744, 08-1746, 08-1747, 08-1749, 08-1750PublishedCited by 24 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
Section 7602(d)(1) of the Internal Revenue Code states: “No summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons, with respect to any person if a Justice Department referral is in effect with respect to such person.” Interpreting this statute, the district court quashed an IRS summons seeking the testimony of Robert Greisman, CPA in connection with an investigation and audit of petitioners’ tax returns. The IRS would not reveal whether it had referred Greisman to the Department of Justice because of…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Bailey v. United StatesSupreme Court of the United States · 1995
- Duncan v. WalkerSupreme Court of the United States · 2001
- United States v. PowellSupreme Court of the United States · 1964
- United States v. CorrellSupreme Court of the United States · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Clancy v. Office of Foreign Assets Control of the United States Department of the TreasuryCourt of Appeals for the Seventh Circuit · 2009
- CE Design, Ltd. v. PRISM BUSINESS MEDIA, INC.Court of Appeals for the Seventh Circuit · 2010
- Arobelidze v. HolderCourt of Appeals for the Seventh Circuit · 2011
- Lantz v. Comm'rUnited States Tax Court · 2009
- Zucker v. RodriguezCourt of Appeals for the First Circuit · 2019
19 more not listed; retrieve them via the Exa API.