United States v. Judicial Watch, Inc.

How courts have described this case

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

• explaining that a summons is not overbroad for Fourth Amendment purposes “if the inquiry is within the authority of the agency, the demand is not too indefinite, and the information sought is reasonably relevant” (internal quotation marks and alteration omitted)
• rejecting the respondent’s argument that it was entitled to discovery and an evidentiary hearing regarding the IRS’s motive for an audit because the respondent failed to show “extraordinary circumstances”
• “That the records sought are extensive is not material so long as the records are relevant to the matters at issue in the audit.” (internal quotation marks omitted)
• “That the records sought are extensive is not material so long as the records are relevant to the matters at issue in the audit.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).