A1 Heating & Cooling, Inc. v. Thomas

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• summons enforced where the taxpayer was also under investigation for drug offenses and IRS was willing to share information with the Drug Enforcement Administration
• “where a summons has a proper purpose along with an improper one, it may still be enforced”
• “Even the co-existence of an improper purpose would not prevent enforcement of the summons if the existence of a legitimate purpose was not rebutted by the taxpayer.”
• taxpayer must show that no legitimate purpose exists for summons

Source: CourtListener parenthetical corpus (CC0).