In The Matter Of The Tax Liabilities Of: John Does, All Unknown Employees Of Boundary Waters Restaurant

How courts have described this case

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

• “Applying that holding to the present case, the district court’s determination that the summons relates to the investigation of a particular ascertainable group of persons, 26 U.S.C. § 7609(f)(1), was not open to collateral attack[.]”
• summonee claimed search for the relatively few responsive documents would take between five and eleven months and cost between $14,000 and $40,000

Source: CourtListener parenthetical corpus (CC0).