Mazurek v. United States

How courts have described this case

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

• “Assisting the investigation of a foreign tax authority has been held to be a legitimate purpose by itself.” (footnote call number omitted)
• “Assisting the investigation of a foreign tax authority has been held to be a legitimate purpose by itself.”
• recognizing the elevated burden as “heavy”
• “The government’s minimal burden at this stage can be fulfilled by a ‘simple affidavit’ ...”
• “As long as the IRS acts in good faith, it need not also attest to—much lest prove—the good faith of the requesting nation.”

Source: CourtListener parenthetical corpus (CC0).