Legal Opinion
Peggy J. Neece Buel H. Neece v. Internal Revenue Service of the United States of America United States of America First National Bank of Turley, N.A.
Court of Appeals for the First Circuit
Decided December 19, 1990No. 89-5125PublishedCited by 20 opinions
1Opinion of the Court
EBEL, Circuit Judge.
The issue presented by this appeal is whether a bank can voluntarily turn over documents to the Internal Revenue Service (IRS) absent notification to the bank customer involved without violating the Right to Financial Privacy Act (RFPA), 12 U.S.C. §§ 3401-3422. The RFPA generally prohibits financial institutions from producing bank records for the IRS except under closely regulated procedures providing for notice to the bank customer and an oppor tunity for the bank customer to challenge production of the bank records prior to their release to the IRS. 1
Section 3413 of the…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. MillerSupreme Court of the United States · 1976
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
- Mountain States Telephone & Telegraph Co. v. Pueblo of Santa AnaSupreme Court of the United States · 1985
- Osgood v. State Farm Mutual Automobile Insurance CompanyCourt of Appeals for the Tenth Circuit · 1988
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3Cited by20 opinions
- Waye v. First Citizen's National BankDistrict Court, M.D. Pennsylvania · 1994
- Lidas, Inc., a Delaware Corporation David Chelala Liliane Chelala v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- Michael Presley v. United StatesCourt of Appeals for the Eleventh Circuit · 2018
- Flowers v. United StatesUnited States Court of Federal Claims · 2007
- Jodi Hohman v. Maurice EadieCourt of Appeals for the Sixth Circuit · 2018
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