United States of America and Peter P. Calarco, Special Agent, Internal Revenue Service v. Daniel Millman, Esq.

How courts have described this case

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

• stating that an individual agent's motive \may be relevant to the determination of the IRS's posture\
• stating that an individual agent’s motive “may be relevant to the determination of the IRS’s posture”
• “substantial oversight within the IRS” blunted the possibility that an individual agent’s intent— even if improper — could be a basis to quash

Source: CourtListener parenthetical corpus (CC0).