The Tenth Circuit Rules The 23 Notice Requirement is Mandatory For A Third Party Summons

• In Event: Taxation

Abstract

In Jewell v United States of America, 749 F.3d 1295, the Tenth Circuit Court of Appeals recently ruled that the IRS could not enforce a third-party summons because the 23-day notice requirement in Section 7609 of the Internal Revenue Code was mandatory and an "administrative step", and the IRS admittedly violated the tax code by failing to give the taxpayer 23 days' notice. This decision causes a split in the federal courts of appeals.

Author

• Maria Pirrone, St John's University