[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT

________________________ No. 18

- 11847 Non

- Argument Calendar

________________________ D.C. Docket No. 9:18

- cv - 80150

- RLR
PRESLEY AND PRESLEY, PA, Plaintiff

- Appellant,

versus UNITED STATES OF AMERICA, Defendant

- Appellee.

________________________ Appeal from the United States District Court for the Southern District of Florida

________________________ ( February 5, 2019 ) Before TJOFLAT , JORDAN, and ROSENBAUM , Circuit Judges. PER CURIAM: This is the third of three related appe als challenging summonses the Internal Revenue Service (“IRS”) sent to a bank requesting account records in the course of

Case: 18-11847 Date Filed: 02/05/2019 Page: 1 of 42 investigating the federal income

- tax liabilities of Michael Presley, Cynthia Presley, Presley and Presley, P.A., Presley Law and Associates, P.A. , and BMP Family Limited Partnership , which includes as partners Michael , Cynthia, and other members of the Presley family. This appeal, for instance, concerns an IRS summons issued in February 2018 relating to the 2015 income

- tax liabilit ies of Presley and Presley, P.A. In each of the three cases, the taxpayer or taxpayers at issue petitioned the district court to quash the IRS summon se s on the ground that at least some of the requested records revealed clients’ private financial information

. The district court separately dismissed all three cases , a nd w e have affirmed the court twice already. See Presley v. United States , 895 F.3d 1284 (11th Cir. 2018); BMP Family Ltd. P’ship v. Unite d States , 741 F. App’x 764 (11th Cir. 2018). W e do so again. The parties have stipulated that our decision in Presley is “dispositive of this
case” because each of the arguments raised by the appellant in this case

— Presley and Presley, P.A.

— w as considered and rejected in Presley

. These arguments are (1) that the Fourth Amendment obligates the government to demonstrate probable cause because the appe llant’s clients had a reasonable expectation of privacy in the records held by the bank ; and (2) that the IRS was obligated to proceed under 26 U.S.C. § 7609(f) by issuing John Doe summonses to the appellant’s clients and

Case: 18-11847 Date Filed: 02/05/2019 Page: 2 of 43 petitioning the district court for an ex parte hearing before obtaining the account records. Presley , 895 F.3d at 1287

– 88. Presley reject s these arguments. Briefly stated, we held that probable cause was not required because the clients lacked a reasona ble expectation of privacy in financial records held by the bank, that the IRS summonses were reasonable under the Fourth Amendment, and that the procedures required by § 7609(f) did not apply. Id. at 1291

– 95. We further rejected the alternative argument that the Right to Financial Privacy Act (“RFPA”) , 12 U.S.C. § 3401

– 34 22, prohibited enforcement of the IRS summons es at issue

. Id. at 1292 (noting that the RFPA

“ explicitly provides that ‘ [n]othing in this chapter prohib its the disclosure of financial records in accordance with procedures authorized by Title 26 ’ ” ) (quoting 12 U.S.C. § 3413(c)). So we held that the IRS could enforce the summonses. The appellant here has raised no argument that was not considered and

re

jected in Presley

. Despite this, the appellant suggests that, even if we follow Presley , which of course we must, we should remand to allow it to amend its petition to bring a challenge under the RFPA

. But not only would this be improper as a procedural matter, given that this ground was not raised below, it also would conflict with Presley , which determined that the “RFPA d[id] not help” the appellants in that case. Id. at 1292. It does not appear tha t the underlying circumstances here are materially different from those in Presley . Accordingly, we

Case: 18-11847 Date Filed: 02/05/2019 Page: 3 of 44 affirm the dismissal of the appellant’s petition to quash for the reasons explained more fully in Presley

. AFFIRMED. Case: 18-11847 Date Filed: 02/05/2019 Page: 4 of 4