United States of America, and R.P. Nix, Revenue Officer, Internal Revenue Service v. Gilbert Reis
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per curiam
Appellant/taxpayer Reis appeals from a district court order enforcing an Internal Revenue Service administrative summons requiring him to testify and produce designated records under I.R.C. (26 U.S.C.) §§ 7402(b) and 7604(a). We affirm.
On February 10, 1983, an IRS administrative summons was issued to taxpayer pursuant to I.R.C. § 7602, directing him to appear before an IRS agent and to testify and produce all documents and records in his possession or control reflecting income he received in 1980, in order to enable the IRS to determine his tax liability for that year.
On February 18, 1983,…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. ApfelbaumSupreme Court of the United States · 1980
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re High Fructose Corn Syrup Antitrust Litigation. Appeal of a & W Bottling, Inc.Court of Appeals for the Seventh Circuit · 2002
- United States of America and L. Simmons, Revenue Officer, of Internal Revenue Service v. Alberto E. ArgomanizCourt of Appeals for the Eleventh Circuit · 1991
- United States of America David E. Mitchell, Revenue Office of the Internal Revenue Service v. Roger L. SharpCourt of Appeals for the Fourth Circuit · 1990
- United States v. RueCourt of Appeals for the Eighth Circuit · 1987
- Standing Akimbo, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2020
18 more not listed; retrieve them via the Exa API.