Court Opinion

ID: 9450134
Source: CourtListenerOpinion
Date Created: 2023-08-04 16:36:02.535123+00
Date Added: 2024-06-11T17:32:09.667122
License: Public Domain

KNOCH, Circuit Judge
(concurring).
I note that we do not have before us any issue concerning a claim of constitutional or other privilege.
We are proceeding on the basis that no criminal prosecution existed at the time the summons was issued. The applicable Treasury regulations do authorize Special Agents of the Intelligence Division of the Internal Revenue Service to ascertain civil penalties as well as to investigate possible criminal violations.
Nevertheless, departure here from the usual procedure of tandem investigation by a Special Agent and an Internal Revenue Agent who is a member of the Field Audit Branch reasonably gives rise to a state of dubiety concerning the actual purpose for issuing the summons.
However, in the peculiar circumstances of this specific case, I concur with my brothers’ opinion that the order of the District Court be affirmed.