United States v. Southeast First National Bank of Miami Springs

LEWIS R. MORGAN, Circuit Judge:

This is an appeal by the taxpayer from a district court order enforcing a summons issued by the Internal Revenue Service to taxpayer’s bank. The principal issue for review is whether the district court erred in denying taxpayer’s request for an adversary hearing on the question of whether the IRS issued the summons for an improper purpose. We agree that the taxpayer was entitled to a hearing, and therefore we reverse the district court and remand for further proceedings.

I

On June 21, 1979, IRS Special Agent Richard M. Kapouch issued a summons under the authority…