Legal Opinion
John H. Fortney v. United States
Court of Appeals for the Ninth Circuit
Decided June 29, 1995No. 94-15250PublishedCited by 54 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
We decide whether the Internal Revenue Service, after serving a summons on a third-party reeordkeeper, must serve an attested copy of the summons on the taxpayer.
John H. Fortney appeals pro se the district court’s dismissal of his motion to quash Internal Revenue Service (“IRS”) summonses issued to third-party recordkeepers pursuant to 26 U.S.C. § 7602. We have jurisdiction under 28 U.S.C. § 1291. Because we conclude that 26 U.S.C. § 7609(a) does not require an attested copy of the summons be served on the taxpayer, we affirm.
I
As part of an investigation into John…
2Cases cited12 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Viken YacoubianCourt of Appeals for the Ninth Circuit · 1994
- Stephen Tornay, Galene Tornay v. United States of America A.R. Demeter, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
- United States v. Dynavac, Inc.Court of Appeals for the Ninth Circuit · 1993
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3Cited by54 opinions
- United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
- J.B. v. United StatesCourt of Appeals for the Ninth Circuit · 2019
- United States v. Monumental Life Insurance CompanyCourt of Appeals for the Sixth Circuit · 2006
- Stewart v. United StatesCourt of Appeals for the Ninth Circuit · 2008
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