United States v. New York Telephone Co.

PIERCE, Circuit Judge:

On October 8, 1980, in the course of an investigation of the income tax liabilities of Marilyn Sheldon, the Internal Revenue Service (“I.R.S.”) served the New York Telephone Company (“telephone company”) with a summons seeking the production of all billing records for three telephone numbers used by Sheldon.1 On October 10, 1980, the I.R.S. notified Sheldon of the service of the summons, and on October 21, 1980, Sheldon’s attorney notified the telephone company not to comply with the summons. Subsequently, in August 1981, the I.R.S. filed a petition in the United States…