United States v. Martin

MEMORANDUM AND ORDER

ROGERS, District Judge.

This is an action by the United States of America to enforce a summons issued under Section 7602 of the Internal Revenue Code on Mr. Philip Martin, Director of Property Valuation for the State of Kansas. The key issue facing this court is whether Mr. Martin may refuse to comply with the summons on the grounds that K.S.A. § 58-2223(b) directs that the information sought by the summons not be disclosed.

In this case, the summons asks that Mr. Martin produce two certificates of property value relating to property sold and property bought by taxpayers.…