United States:
Sixth Circuit Affirms IRS Immunity In Financial Privacy Case
26 October 2018
by
Jeremy S. Close
,
Meredith Collier
,
David R. Coogan
,
Jeffrey Scott Connell
,
Jennifer Everett
,
Nicolas Hidalgo
,
Richard Johnson
,
Laura Lim
,
Daniel McLoon
,
Mary Alexander Myers
,
Mauricio Paez
,
Nicole Perry
,
Aaron Tso
and
Anand Varadarajan
Jones Day
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On July 5, the Sixth Circuit Court of Appeals
affirmed a district court decision from the Eastern District of
Michigan regarding a "John Doe" summons the Internal
Revenue Service ("IRS") issued seeking financial records
related to the bank accounts of two companies pursuant to the
Financial Right to Privacy Act ("FRPA"). While the
district court determined that the IRS had failed to adhere to its
own regulations in issuing the summons as "John Doe"
without first seeking district court approval, the court
nonetheless found that the IRS was entitled to sovereign immunity
because it issued the summons to companies rather than individuals,
and the waiver of sovereign immunity under the FRPA protects only
individuals.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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