United States et al. v. Laddie F. Jose, Trustee of Jose Business Trust, et al. (519 U.S. 54)
U.S. Supreme Court · decided December 2, 1996 · Supreme Court Database (Spaeth)
- Citation
- 519 U.S. 54 · 117 S. Ct. 463
- Decided
- December 2, 1996
- Term
- October Term 1996
- Vote
- 9–0
- Issue area
- Judicial Power
- Disposition
- Reversed and remanded
- Outcome
- Petitioning party won
- Ideological direction
- Liberal
Opinion excerpt
Per Curiam. Petitioners, the United States of America and Leslie M. Nishimura, Revenue Agent of the Internal Revenue Service (IRS or Service), commenced a proceeding to enforce two IRS summonses issued to Laddie F. Jose, as trustee for the Jose Business Trust and Jose Family Trust. The Service represented to the Magistrate that the documents sought “are for the purpose of a civil investigation.” App. to Pet. for Cert. 16a. The Magistrate found the summonses valid and enforceable for the purpose stated. He did not address the question whether the summons enforcement requirements “would be satisfied in the event petitioners decide to pursue a criminal tax investigation.” Ibid. That question was not before him in view of the sole purpose — civil investigation — specified by the IRS. Ibid. The Magistrate recommended that the District Court (1) enforce petitioners’ summonses, and (2) require the IRS to give respondent five days’ notice prior to any circulation or transfer of the summoned documents to any division of the IRS other than the Examination Division. Id., at 20a-21a. Before the District Court, neither party objected to the finding that the alleged civil investigation was a legitimate purpose and that the summonses are valid and should be enforced. Id., at 16a. The single issue in controversy was “whether [the court] may restrict enforcement of petitioners’ summonses by…
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