United States of America, and Lori Nicholls, Internal Revenue Agent v. C.E. Hobbs Foundation for Religious Training and Education, Inc.

How courts have described this case

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

• recognizing that a “[b]ank summons is not governed by section 7611”
• distinguishing between low relevance standard applied to third-party summonses and higher necessity standard applied where records are sought from a church
• relying on applicability of Section 7609 in holding IRS need only show relevance, not the higher necessity required under Section 7611, to obtain records from a third-party that relate to tax liability of an entity claiming church status

Source: CourtListener parenthetical corpus (CC0).