Legal Opinion
MARY A. ROBERT, — SIEGEL-ROBERT, INTERVENOR v. UNITED STATES OF AMERICA, —
Court of Appeals for the Eighth Circuit
Decided April 29, 2004No. 03-1603PublishedCited by 21 opinions
1Opinion of the Court
MELLOY, Circuit Judge.
Mary A. Robert appeals the district court’s 1 adverse grant of summary judgment in her action to quash four separate third-party IRS summonses. We agree with Ms. Robert that the summonses issued as a result of improper ex parte communications between the IRS Appeals Office and Examination Division. See Internal Revenue Service Restructuring and Reform Act (Restructuring Act) of 1998, Pub.L. No. 105-206, 112 Stat. 68 (charging the Commissioner of Internal Revenue with the duty to provide an independent Appeals Office and prohibit ex parte communications that appear to…
2Cases cited19 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. James Daniel Good Real PropertySupreme Court of the United States · 1993
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. StuartSupreme Court of the United States · 1989
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Adamowicz v. United StatesCourt of Appeals for the Second Circuit · 2008
- United States v. Danny L. NorwoodCourt of Appeals for the Eighth Circuit · 2005
- In Re Good Karma, LLCUnited States Judicial Panel on Multidistrict Litigation · 2007
- Jeffrey A. Azis v. United States Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 2013
16 more not listed; retrieve them via the Exa API.