United States v. Titan International, Incorpor

SYKES, Circuit Judge.

In February of 2014, the Internal Revenue Service issued an administrative summons to Titan International, Inc., to inspect its 2009 books and records in connection with an audit of the company’s 2010 tax return. Titan had taken an operating-loss carryforward in the 2010 tax year for a loss that occurred in 2009. Titan had claimed this same loss in 2009, and the IRS had already audited the company’s return for that tax year.

Titan refused to comply with the 2014 summons because the IRS had inspected the same records during its audit of the company’s 2009 return. Titan’s…