Opinion ID: 484309
Heading Depth: 2
Heading Rank: 5

Heading: Scope of Summons

Text: 44 The taxpayers challenge the summonses as overly broad. We review the district court's finding of relevancy for clear error and find none. The IRS has the authority to summon any records that may be relevant or material to a tax investigation. I.R.C. Sec. 7602(a)(1). The service need show only that the materials would throw light upon the correctness of the taxpayer's returns. United States v. Ryan, 455 F.2d 728, 733 (9th Cir.1972). Relevancy, like legitimate purpose, is an element of good faith and therefore may be established by affidavit. Liberty Fin. Servs. v. United States, 778 F.2d 1390, 1392 (9th Cir.1985). The taxpayers failed to allege specific facts and to produce some evidence establishing any doubt about the relevancy of the documents to which the summonses apply.