Sugarloaf Funding, LLC v. US Dep't of the Treasury, No. 08-2515

By FindLaw Staff on October 07, 2009 | Last updated on March 21, 2019

District court's denial of defendants' motion to quash administrative summonses issued by the IRS related to an investigation into possible improper tax shelters is affirmed where: 1) the summonses are not overly broad; 2) the summonses were not issued for an improper purpose; 3) defendants' claim that the IRS is already in possession of the summoned documents fails; and 4) defendants' remaining claims are rejected.

Read Sugarloaf Funding, LLC v. US Dep't of the Treasury, No. 08-2515

Appellate Information

Appeal from the United States District Court for the District of Massachusetts

Decided October 7, 2009

Judges

Before: Torruella, Lipez and Howard, Circuit Judges

Opinion by Howard, Circuit Judge

Counsel

For Appellant: Jerome R. Weitzel, Paul J. Kozacky, Kozacky & Weitzel, P.C., Richard E. Quinby, Lauren J. Coppola and Craig & MaCauley

For Appellee: Rachel I. Wollitzer, Attorney, Tax Division, Department of Justice, Michael J. Sullivan, United States Attorney, John A. DiCicco, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General and Robert W. Metzler, Attorney, Tax Division, Department of Justice