Opinion ID: 398872
Heading Depth: 1
Heading Rank: 1

Heading: IRS Already in Possession of Documents

Text: 7 First, the appellee claims that during Agent Robbins' investigation, the IRS had inspected every item sought under the summons, and therefore must be deemed already to be in possession of the requested information. We cannot agree. As courts in other circuits have noted, a tax fraud audit differs both quantitatively and qualitatively from a routine audit, so that the latter does not fulfill the needs of a special agent investigating fraud. United States v. Popkin, 623 F.2d 108, 109 (9th Cir. 1980). See also United States v. Lenon, 579 F.2d 420, 422 (7th Cir. 1978). Therefore, the government cannot be deemed to be already in possession of the documents requested in the summons by virtue of Agent Robbins' initial inspection.