United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. Will

How courts have described this case

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

• holding that the requisite showing for the Powell factors is generally made by an affidavit of the issuing agent
• holding that the requisite showing for the Powell factors is generally made by an affidavit of the issuing agent
• permitting the district court to decide if further discovery on the Powell factors is warranted
• permitting the district court to decide if further discovery on the Powell factors is warranted
• affirming the district court’s enforcement of a summons over the taxpayer’s objection that the summons was issued in bad faith

Source: CourtListener parenthetical corpus (CC0).