United States v. Myslajek

Taxpayers Irwin L. Pollack and I. L. Pollack & Associates, Inc., and their accountant, June Myslajek, appeal from a district court1 order enforcing summonses served upon Ms. Myslajek by the Internal Revenue Service. We affirm.

The district court found the following facts:

The respondent is an accountant in possession of certain financial records relating to the tax liabilities of the intervenors, Irwin L. Pollack (Pollack) and I. L. Pollack & Associates, Inc. (Associates).

On April 17, 1975, Mark Cohen, an IRS revenue agent, began an audit of Associates’ 1973 tax return. Cohen later expanded his…