Viewtech, Inc. 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.

• concluding that, because the exception in § 7609(c)(2)(D) for a summons issued “in aid of the collection” applied, claimants were not entitled to notice of the summons, and thus, claimants lacked standing to quash the summons
• “The issue of who gets notice is highly significant because only a person who is entitled to notice may bring a proceeding to quash such a[n IRS] summons.”
• dismissal under Fed. R. Civ. P, 12(b)(1)

Source: CourtListener parenthetical corpus (CC0).