Opinion ID: 3062214
Heading Depth: 2
Heading Rank: 4

Heading: Application of Powell

Text: Having determined that the 23-day notice requirement is mandatory and an “administrative step,” we must apply the Supreme Court’s opinion in Powell. There, the Supreme Court held that the IRS cannot make a prima facie case for enforcement of a summons until it shows compliance with the tax code’s “administrative steps.” United States v. Powell, 379 U.S. 48, 57-58 (1964). These steps include the 23-day notice 3 In the district court proceedings, the government appeared to acknowledge that the 23-day notice requirement was among the tax code’s “administrative steps” under Powell. For example, the government argued that its affidavit had shown compliance with “all administrative steps” “with the exception of the 23-day notice requirement.” Appellant’s App. (W.D. Okla. appeal) at 55; Appellant’s App. (E.D. Okla. appeal) at 67. 4 In MacKay, we applied Powell and addressed whether the IRS had complied with the tax code’s administrative steps. MacKay, 608 F.2d at 832-34. We held that the IRS had followed the required “administrative steps,” including the requirement for notification of the taxpayer “as required by § 7609(a)(1).” Id. at 833-34. 8 requirement, and the government admits that it did not give 23 days’ notice. Under Powell, that failure prevents the IRS from making a prima facie showing for enforcement of the summonses. Thus, Powell prevents enforcement of the summonses.