United States v. Gippetti

OPINION

SMITH, Circuit Judge.

This case involves a protracted struggle between a taxpayer, Jerome Gippetti, and the Internal Revenue Service (“IRS”) over IRS attempts to enforce a summons in its civil investigation of Gippetti. A prior decision by this Court required the District Court to make an express finding that Gippetti exercised possession or control over the records now sought by the IRS. Although the District Court made such a finding, Gippetti argues that this Court’s order required the District Court to conduct further factfinding to determine whether Gippetti had control over the…