Sheila Ann Ip v. United States of America Martin Lum

Opinion by Judge ALDISERT; Concurrence by Judge O’SCANNLAIN.

ALDISERT, Circuit Judge:

The issue on appeal is whether notice is required under 26 U.S.C. § 7609(a) when the Internal Revenue Service summons a third-party record-keeper to produce financial records of a person who has no outstanding tax liability and who has no legal relationship with any person against whom a tax assessment has been made. Appellant Sheila Ann Ip had bank accounts in her own name at Cathay Bank and the Bank of America. Under the authority of 26 U.S.C. § 7602(a),1 the IRS summonsed her banks, without notice to her,…